HMRCs Code of Practice 9 (COP9)
HMRCs civil approach to tax fraud
HMRC's Code of Practice 9 (COP9) is a civil procedure for investigating suspected tax fraud. It can lead to criminal investigation if not handled correctly. Taxpayers must sign a contract agreeing to disclose all deliberate historical tax irregularities, and in return, HMRC will not initiate a criminal investigation. Individuals must submit a detailed report and HMRC expect them to attend meetings. It is crucial to seek professional advice if you receive a COP9 letter, as non-compliance can have severe consequences.
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