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.
Contact us
We're here to help - whether you have a question, need advice, or want to tell us about your requirements.
Sharper perspectives
Insight · Tax Disputes and Investigations
HMRC tax investigations are becoming more targeted: how AI and data analytics are changing HMRC enquiries
Insight · News · Real Estate and Construction · Tax Disputes and Investigations
Barbara Bento featured in Construction News on HMRC’s new fraud powers
Inheritance Tax and Estate Planning · Insight · Personal Tax, Trusts and Probate · Tax Disputes and Investigations
Undisclosed gifts and Inheritance Tax: can HMRC find out?
Insight · Personal Tax Compliance and Advisory · Tax Disputes and Investigations