HMRC Code of Practice 9 (COP 9)

What is HMRC Code of Practice 9 (COP 9)?

Code of Practice 9 (COP 9), also known as the Contractual Disclosure Facility (CDF), is the most serious level of non-criminal investigation conducted by HM Revenue and Customs (HMRC). It is reserved for cases where HMRC suspects deliberate tax fraud or other serious tax offenses. COP 9 investigations are far-reaching, covering all duties over which HMRC has control, management, or supervisory powers.

Why Choose Michael Filiou for Your COP 9 Dispute?

With over 100 years of combined experience in handling HMRC-related matters, our team of former HMRC investigators and experienced tax professionals, led by Michael Filiou, possesses unparalleled expertise in navigating the complexities of COP 9 investigations. We pride ourselves on our hands-on, accessible, and no-nonsense approach, providing clients with the guidance they need to resolve their COP 9 disputes effectively.

What Happens During a COP 9 Investigation?

A COP 9 investigation is initiated when HMRC suspects tax fraud. Upon receiving a COP 9 letter, you have only 60 days to respond with an outline disclosure of your alleged fraudulent activities. This disclosure forms the basis of a contract between you and HMRC, where you agree to full disclosure and cooperation in exchange for HMRC’s commitment to refrain from criminal prosecution.

What to Do If You’ve Received a COP 9 or CDF Letter

Receiving a COP 9 or CDF letter can be overwhelming and stressful. It is crucial to seek expert advice immediately, as the initial response is critical to the outcome of the investigation.

Michael Filiou’s Expertise in COP 9 Investigations

Our team of former COP 9 Inspectors boasts a proven track record of successfully resolving COP 9 investigations conducted by HMRC’s Fraud Investigation Service. Michael Filiou personally leads our team and provides comprehensive support, including:

  • Expert advice and guidance throughout the investigation process
  • Preparation of the initial disclosure and subsequent reports
  • Negotiations with HMRC on your behalf
  • Representation in meetings with HMRC officials
Voluntary Disclosure Under COP 9

The COP 9 process can also be used for voluntary disclosure of unpaid taxes or other tax irregularities. We can assist individuals and businesses in bringing their tax affairs up to date under the COP 9 framework.

Contact Michael Filiou for Expert COP 9 Assistance

If you are facing a COP 9 investigation, don’t hesitate to reach out to our team of experienced COP 9 experts, led by Michael Filiou. We will provide clear, pragmatic advice and the support you need to navigate this complex process effectively. Our commitment to excellence has earned us recognition from industry groups, and we are confident in our ability to help you achieve a favourable outcome.

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