COP 9: policy and practice

Code of Practice 9 (COP 9) is a specialist process that HMRC must use to investigate all suspected tax fraud that is not being investigated criminally. The COP 9 framework exists to ensure that the COP 9 recipient’s rights are safeguarded and protected. COP 9 is only issued by specially trained authorised officers in HMRC’s Fraud Investigation Service (FIS) Directorate. There are approximately 5 000 officers in FIS responsible for delivering HMRC’s response to the most serious fraud and criminality.

COP 9 is a civil (as opposed to a criminal) investigation procedure. HMRC will only issue COP 9 in cases where it has decided it is not appropriate to commence a criminal investigation in line with its published criminal investigation policy (see bit.ly/34tMaiv) so cost effectiveness and the deterrent...