Code of Practice
9 Investigations
A letter from HMRC under Code of Practice 9 (COP9) signals that they suspect you of committing serious tax fraud. If you have received such a notice, HMRC is offering you the opportunity to admit any deliberate wrongdoing in exchange for civil treatment instead of prosecution.
At My Tax Consultants, we help individuals and business owners deal with these sensitive cases with precision, care, and confidence. Our priority is to help you reach a resolution that avoids criminal proceedings—while fully protecting your financial and legal interests.
What Is a COP9 Investigation?
An HMRC COP9 investigation is handled by the Fraud Investigation Service and is among the most serious enquiries they undertake. It is typically offered through the Contractual Disclosure Facility (CDF). By accepting the CDF, you agree to:
- Make a complete disclosure of all deliberate tax irregularities
- Cooperate with HMRC’s process
- In return, HMRC agrees not to pursue criminal prosecution
If you do not accept the offer, or if HMRC believes you are not fully cooperating, the matter may be escalated to a criminal case.
How We Help with COP9 Investigations
Responding correctly to a COP9 investigation is vital. We offer full support with:
- Reviewing the initial COP9 notice
- Advising you on whether to accept the Contractual Disclosure Facility
- Preparing your disclosure outline
- Managing all correspondence with HMRC
- Representing you in interviews and meetings
- Identifying any risks that may lead to prosecution or penalty escalation
A formal COP9 disclosure requires an in-depth review of your financial history, assets, and business dealings. Every detail must be considered and disclosed accurately, otherwise HMRC may decide to withdraw the civil route.
Do You Have to Accept the CDF?
You are not legally required to accept the Contractual Disclosure Facility. However, if you decline, HMRC may proceed with a full criminal tax investigation. In most cases, accepting the CDF is the better option, provided you are prepared to make a full admission of any serious tax fraud that has taken place.
If there is no fraud and the suspicion is unfounded, we will assist in drafting a firm response challenging the COP9 basis and seeking closure or downgrading to a civil review.
Voluntary Disclosure Under COP9
If you have not yet been approached by HMRC but believe your tax affairs involve errors or fraud, it may be possible to make a voluntary COP9 disclosure. This allows you to take the initiative and approach HMRC before they contact you—usually resulting in reduced penalties and avoidance of criminal action.
We can assess whether this route is suitable in your situation and guide you through the full process confidentially.
Why Clients Choose My Tax Consultants
Our experienced team handles complex HMRC matters on behalf of high-net-worth individuals, business owners, and professionals across the UK. With an in-depth understanding of COP9 HMRC processes and tax law, we provide practical advice with a clear path forward.
Clients rely on us for:
- Confidential support from the first letter to final resolution
- Technical accuracy in disclosures and tax calculations
- Strategic guidance to reduce penalties and risk
- A respectful, professional approach at every stage
Contact Us for Confidential Support
If you’ve received a COP9 letter, or want to discuss a potential tax fraud disclosure, speak to My Tax Consultants immediately. The sooner you get proper advice, the better your chances of resolving the situation on the most favourable terms.
Call us or use our secure online form to request a confidential consultation.
