Contractual Disclosure Facility (CDF) – COP 9

This is the most intrusive type of enquiry because if you are subject to an enquiry conducted under Code of Practice 9, HMRC suspect you have been involved in tax fraud i.e. that you have not disclosed all of your income.  If they suspect this is the case the first you will be aware of it is the letter from HMRC headed 'Tax Fraud', and this can be a very worrying time.  Other enquiries can grow into a COP 9 enquiry because new information comes to light which leads HMRC to believe that tax has been deliberately avoided, however, in both circumstances the situation is the same.  HMRC will seek to conduct their own investigation into your financial affairs unless you take control.

Enquiries conducted under COP 9 do offer taxpayers immunity from prosecution, so they do give that peace of mind although this is dependant on the taxpayer providing all relevant information to HMRC.  This is where the experience of a professional is vital, especially one with extensive experience of this type of work.

We have dealt with many of these enquiries and can take much of the stress you will undoubtedly feel when faced with an enquiry under COP 9.  We will meet with you to obtain the facts and be there at each meeting with HMRC to guide you through the process.

If you have received a letter from HMRC or you would like to make a voluntary disclosure to HMRC regarding your tax affairs please contact us.

Contact our Specialist Tax team on 0808 144 5575 to discuss how we can help you.

Get in touch

To find out more about how we can help you or your business, call us on 0808 144 5575 and speak to a member of our team. Alternatively use our contact form to send us a message or arrange a callback.

CALL 0808 144 5575

or

Contact Us

All content © 2015 Armstrong Watson. All Rights Reserved. Website by Simon Pighills.

Armstrong Watson LLP is a limited liability partnership registered in England and Wales, number OC415608. The registered office is 15 Victoria Place, Carlisle, CA1 1EW where a list of members is kept. Armstrong Watson LLP is regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities. Unless otherwise indicated, either expressly or by the context, we use the word “partner” to describe a member of Armstrong Watson LLP or an employee of Armstrong Watson LLP in their capacity as such.

Armstrong Watson Audit Limited is registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales. Registered as a limited company in England and Wales, number 8800970. The registered office is 15 Victoria Place, Carlisle, CA1 1EW.

Armstrong Watson Financial Planning Limited is authorised and regulated by the Financial Conduct Authority. Firm reference number 542122. Registered as a limited company in England and Wales, number 7208672. The registered office is 15 Victoria Place, Carlisle, CA1 1EW. Armstrong Watson Financial Planning & Wealth Management is a trading style of Armstrong Watson Financial Planning Limited.

Armstrong Watson Trustees Limited is a limited company registered in England and Wales, number 84495656. The registered office is 15 Victoria Place, Carlisle, CA1 1EW.