Fraud civil investigation - COP9 offer made with effect from 30 June 2014 - overview

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Fraud civil investigation - COP9 offer made with effect from 30 June 2014 - overview
  • Introduction
  • Voluntary request for COP9
  • Removing or accessing business records
  • Using an adviser
  • Cooperating with the investigation
  • Opening the investigation

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 .

Introduction

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.

FCIM200000

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:

  • decide to fully cooperate with the investigation and accept the offer of the contact (called the Contractual Disclosure Facility (CDF))
  • formally reject the offer made by HMRC

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:

  • a brief description of the frauds committed by the taxpayer
  • a formal admission that their actions have deliberately

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