Code of Practice 9 (COP9)

Receiving a Code of Practice 9 (COP9) letter from HMRC is a serious matter that requires immediate attention. This letter indicates that HMRC suspects deliberate tax fraud has taken place and initiates a formal investigation. How you respond in the coming weeks can significantly impact the outcome, making professional guidance essential from the outset.

What is Code of Practice 9?

Most HMRC investigations into deliberate tax fraud are conducted on a civil rather than a criminal basis with a view to collecting unpaid tax, interest and penalties.  Code of Practice 9 is HMRC’s usual civil procedure for dealing with suspected deliberate tax fraud.  When you receive a COP9 letter, you’re being offered the opportunity to participate in the Contractual Disclosure Facility (CDF), which allows you to make a full voluntary disclosure of any irregularities in your tax affairs.  Entering into the CDF provides protection from criminal investigation (and therefore the threat of a custodial sentence and other criminal sanctions) for all matters which are appropriately disclosed to HMRC.

This is not a routine tax enquiry. COP9 investigations are reserved for cases where HMRC believes fraud has been committed deliberately, and the consequences of mishandling the situation can be severe, including potential criminal prosecution.

Why Time is Critical

You have just 60 days from the date of the COP9 letter to respond and to decide whether to enter the Contractual Disclosure Facility (‘CDF’).  If you decide that you do want to enter into the CDF, it is also necessary to make an outline disclosure of any tax irregularities which you think should be covered in your disclosure. 

During this period, you should:

• Engage professional representation,
• Carefully consider whether to accept the CDF offer,
• Begin gathering relevant documentation and information,
• Assess the full extent of any disclosure required and make an appropriate outline disclosure to HMRC. 

Failing to respond within the deadline or entering the CDF without making a complete and accurate outline disclosure, can result in HMRC pursuing a criminal investigation.

The Importance of Expert Representation

HMRC itself acknowledges the complexity of COP9 enquiries and actively recommends appointing a specialist adviser or agent. These investigations are inherently stressful, can be highly technical, and dealing with them is time intensive. They require detailed knowledge of tax law, HMRC procedures, and the CDF process.

Professional representation ensures your case is handled with the care, precision, and strategic thinking it demands.

Our Experience and Approach

Our team has extensive experience managing COP9 enquiries with the sensitivity and discretion these matters require. You will be supported by former HMRC investigators and senior tax professionals who understand the investigation process from both sides.

We have successfully supported businesses of all sizes across the UK, from small enterprises to large corporations, through the complexities of COP9 investigations. Our proven track record demonstrates our ability to achieve favourable outcomes while protecting our clients’ interests.

How We Support You

When you work with us on a COP9 enquiry, we provide comprehensive support at every stage:

Full Disclosure Preparation

We work meticulously to prepare complete and accurate disclosure statements that satisfy HMRC requirements and maximise the protection afforded via the CDF.

Penalty Negotiation

Our experience enables us to negotiate with HMRC to achieve the lowest possible penalties consistent with your circumstances and level of cooperation.

HMRC Representation

We handle all communications with HMRC on your behalf, ensuring professional, strategic engagement throughout the investigation.

Risk Assessment and Strategy

We provide clear analysis of your situation and develop tailored strategies to achieve the best possible outcome.

Collaborative Approach

We work closely with you and your existing advisers to gather relevant information and gain a complete understanding of your tax affairs.

Act Now

If you have received a COP9 letter, don’t delay. The 60-day deadline will approach quickly, and early action significantly improves your options and outcomes.

Contact us today for a no obligation discussion about how we can support you through the process.