Commentary

A7.426 Progressing and concluding the COP9 investigation

Administration and compliance

A7.426 Progressing and concluding the COP9 investigation

A7.426 Progressing and concluding the COP9 investigation

Where there is a rejection of the CDF or and invalid or incomplete outline disclosure (see A7.425) the investigation will either be further progressed on a civil basis under COP9 or as a criminal investigation with a view to criminal prosecution (see A7.430).

The taxpayer will be invited to a meeting to determine the best way forward. If the taxpayer refuses to attend then HMRC will proceed on the basis that there is no wish to make a disclosure and formal powers will be used to request records (see A6.610). Formal powers will also be used at any point of the investigation if there is a lack of cooperation from the taxpayer1.

COP 9 meetings

Meetings are likely to take place throughout the COP9 investigation and the meeting will take the format as described for COP8 in A7.4222. The taxpayer is entitled to have a solicitor (but not publicly funded legal advice as he is not being detained, nor is the meeting at a police station) or adviser present.

Questions about the taxpayer's private financial affairs will be asked where appropriate3. This enables HMRC to:

  1.  

    •     better understand the context in which the disclosure is made

  2.  

    •     explore the

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