CPDStore

Code of Practice 9 (COP9) is a civil investigation tool used by HMRC in cases where there has been deliberate behaviour (or fraud) on the part of the taxpayer and HMRC have taken the decision to offer the opportunity of a civil settlement instead of a criminal prosecution. COP9 investigations cover a time frame of up to 20 years and will look at all aspects of a taxpayer’s affairs that may have brought about a loss of tax.

2023 saw a number of changes to COP9, in particular a revised definition of tax fraud and new conditions placed on the taxpayer as a condition of being accepted into COP9 rather than being criminally investigated.

This course provides a useful overview of COP9, the recent changes, and how to identify a case that might be suitable to apply to HMRC for COP9.

Nick Davies covers the following topics during this course:

• COP9 – Background, overview and the recent changes.
• What does it mean when HMRC offer COP9?
• When to consider making a voluntary application for COP9
• Working the case – potential pitfalls
• What happens when the case is concluded?