COP9 (Code of Practice 9): help if HMRC suspects tax fraud

What is COP9?

In short: Code of Practice 9 is the process HMRC uses when it suspects serious tax fraud. HMRC offers you the Contractual Disclosure Facility (CDF): if you admit the deliberate behaviour and make a full disclosure, HMRC agrees not to start a criminal investigation into the fraud you disclose.

Your choices and the 60-day deadline

• Accept the CDF: within 60 days you sign the acceptance and send an outline disclosure describing what happened, the years involved and how much tax may be due.
• Reject the CDF: if you say there was no deliberate behaviour, HMRC may open a civil investigation, or a criminal investigation if it believes fraud took place.
• Do nothing: HMRC treats this as a rejection.

After you accept

After the outline disclosure, HMRC usually holds an opening meeting. You then prepare a formal disclosure report with full figures, often going back up to 20 years, and sign certificates of assets and full disclosure. The case ends with a contract settlement covering tax, interest and penalties.

Why specialist help matters

An incomplete outline disclosure can lose the protection the CDF gives. We help you gather records, prepare the outline and full disclosure, attend meetings and negotiate penalties. Read our guides to the Contractual Disclosure Facility and HMRC criminal investigations.