When HMRC pursues suspected tax evasion by way of a Civil investigation, it can proceed by way of Code of Practice 9 (COP 9).
An individual made subject to a COP 9 is provided with the opportunity to make a complete and accurate disclosure of their deliberate and non-deliberate conduct that has caused the alleged irregularities within their tax affairs.
Any disclosure made is pursuant to a Contractual Disclosure Facility (CDF) which is a contractual agreement with HMRC. It is usual practice for HMRC to withhold its suspicions and the person under suspicion is simply expected to disclose any conduct of the nature outlined above.
HMRC will then make an offer under the CDF and the person under suspicion has sixty days to respond. The terms of the CDF offered by HMRC are fixed and non-negotiable.
Full and proper disclosure by the person under suspicion is fundamental to achieving a satisfactory resolution to the COP 9 process. For this reason it is essential to seek specialist legal advice before embarking on this procedure.
Civil tax investigations should always be treated with great caution, as HMRC may still instigate a criminal investigation if full disclosure of the alleged irregularities is not made, the terms of CFD are not responded to within sixty days, or there is a failure to cooperate with the investigation.
How Can We Help? | Kangs Tax Fraud Solicitors
We are also experienced in dealing with criminal tax investigations and associated money laundering allegations. If you have been contacted by the SFO, HMRC, City of London Police or the FCA we will be able to assist you in responding to applications or attending interviews under caution.
Who Should I Contact? | Kangs National Tax Investigations Solicitors
If you require legal advice please contact any one of the following for a consultation at our offices in London, Birmingham or Manchester: