The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the COP9 rules used by HMRC in respect of contractual disclosure facility (CDF) offers made with effect from 30 June 2104. This note should be read in conjunction with the Fraud civil investigation - COP9 offer made from 30 June 2014 - initial meeting, Fraud civil investigation - COP9 offers made from 30 June 2014 - the disclosure and Fraud civil investigation - COP9 offers made from 30 June 2014 - closing the case guidance notes.
More information can be found in the COP9 procedure in COP9 .
COP9 is the main procedure used by HMRC to investigate cases of suspected fraud using civil rather that criminal procedures, although HMRC can still elect to pursue a criminal prosecution at a later stage if this is deemed necessary.
COP9 cannot be issued unless the Authorising Officer within HMRC has granted approval. COP9 will apply once HMRC has issued a letter to the taxpayer together enclosing an offer of a contractual arrangement. The taxpayer will have 60 days from the date of the letter to choose one of the following options:
If the taxpayer accepts the offer then it will be required to produce an Outline Disclosure within the initial 60 day period using the standard form provided by HMRC. The Outline Disclosure must contain the following information:
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