BlogReceiving the COP9 letter

The code of practice (COP9) is a form of tax investigation that is issued by HMRC if they suspect there is tax evasion or severe loss of tax through fraudulent activities. There must be substantial evidence to prove HMRC are within reason to open this investigation. COP9 is feared by many individual’s and business owners. The investigation is not to be taken lightly, as this is one of the more serious investigations tackled by HMRC and is sent out by HMRC’s fraud investigation service (FIS).

The investigation: What are your options?

At the opening of your COP9 investigation, the contractual disclosure facility (CDF) will offer you the chance to accept or decline the offence.

Acceptance:

Accepting the offer means you admit to knowingly benefiting from a scheme you were not entitled to and you opt into the CDF arrangement and you have the chance to disclose any loss of tax to HMRC within 60 days, which will then be followed by a formal disclosure.

In accepting the offer, you receive immunity from criminal investigation or prosecution for what you disclose if you are willing to co-operate and comply with CDF regulations. If you fail to disclose all tax falsifications then you risk being unprotected and risk criminal prosecution. You can accept the offer by returning the acceptance form sent by HMRC, alongside an outline disclosure also known as CDF5.

Declining:

Rejecting the offer states that you deny any tax fraud allegations. However, if HMRC believe otherwise it must be convinced by a professional representative. It is important to note that HMRC can still choose to conduct a further investigation even if you decline. If you can prove to HMRC that you did not intentionally file a tax return they will accept your claims and cancel the whole investigation.

 

What happens if I neither accept or decline the offence?

If you fail to accept or decline the offer or choose not to send any documents to HMRC FIS, the you could be heading for a higher penalty and prosecution under their civil regime, simply for the failure to co-operate.

 

Will I need a professional representative?

At the beginning of the investigation, FIS will not inform you of their suspected tax evasion evidence that it holds, making it every difficult for some people to know whether they should accept or decline the offer presented by CDF. Therefore, your safest bet is to seek a professional representative or independent professional advice that can guide you through the process and advise you of what steps you will need to carry out next. It is strongly advised that the professional advise you choose to go to is familiar with the code of practice and necessary legislation.

Are there any risks of penalties?

If the correct care is taken when dealing with all forms and documents then there will be no penalties. However, if there are many deliberate irregularities then this may result in penalties.  For inconsistencies where promoted by HMRC action for off shore and onshore non-compliance you may face penalties between 35%-150%.

 

Written by Abi Raji

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One comment

  • Amy

    02/04/2022 at 12:24 am

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