The Knowledge Centre

Code of Practice 9: an overview A Code of Practice 9 (often simply referred to as COP9) is a document issued by HMRC as part and parcel of its Contractual Disclosure Facility. This itself is often referred to as the CDF. Code of Practice 9 is only by HMRC’s Fraud Investigation Service or FIS. It […]

As noted in the COP9 acceptance article, the recipient of a COP9 letter must jump through a number of hoops to satisfactorily fall within the acceptance route and achieve immunity from prosecution. Anything else will amount to ‘non-cooperation’, whether or not in substance there is non-cooperation. In summary, non-cooperation will occur where: The individual advises […]

Once a recipient of a COP9 letter has had chance to review the Code of Practice guide and reflect on previous conduct with an experienced tax adviser, if there is an acceptance of deliberate conduct, the best option will likely be to accept HMRC’s offer of entering into the contractual arrangement. Providing that the requirements […]

I’ve received a COP9 letter – What should I do? What is COP9? Code of Practice 9 or COP9 is a document that is rolled out by HMRC as part of its Contractual Disclosure Facility. HMRC will only issue a letter under COP9 where it believes there has been serious tax fraud / evasion. A COP9 […]