HMRC Code of Practice 9 (COP9) investigations – Frequently asked questions
Insight • Tax Disputes and Investigations
Have you received an HMRC Code of Practice 9 (COP9) letter? Our Tax Disputes and Investigations team answers common questions about COP9 investigations and the Contractual Disclosure Facility (CDF), helping you understand the process and what to do next.
Get help today with a free, confidential discussion on +44 (0)20 7710 3389
Key points
COP9 is HMRC’s most serious civil investigation into suspected tax fraud.
You are offered the Contractual Disclosure Facility (CDF) to disclose irregularities.
You have 60 days to accept or reject the offer.
Accepting the CDF can provide immunity from criminal prosecution if full disclosure is made.
Specialist advice before responding is strongly recommended.
Understanding COP9
Receiving a COP9 letter
Accepting or rejecting the CDF
Process, timing, and penalties
Speak to a COP9 specialist
If you have received a COP9 letter, speak to our Tax Disputes and Investigations team today.
Free initial discussion, no obligation, and handled in strict confidence.
Call +44 (0)20 7710 3389 or complete the form.
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