Code of Practice 9

We specialise in Code of Practice 9 (COP9) Investigations for businesses across the UK using our 20 years of experience working with HM Revenue & Customs (HMRC) to bring any investigation against them to a speedy conclusion.

Code of Practice 9 Investigations are very serious matters as they are carried out where HMRC suspects serious tax evasion and / or tax faud and a full and complete disclosure of your tax affairs is required.

As a result, Code 9 investigations need to be very carefully handled and can be extremely hard on you, your business and accountants not well-versed in dealing with these kinds of cases.

However, with our experience of working as an ex-Inspector of Taxes behind us, we understand exactly what information HMRC requires in order to close Code 9 cases.

We take full control of any Code 9 Investigations so you can concentrate on your business while we defend your position and ensure you are treated fairly under the law.

We are non-judgemental and can assist you with any COP9 enquiry and, to save your time and money, if we don’t think we can help we'll let you know from the outset.

All our Code of Practice 9 services are competitively-priced and we will work on an hourly basis or under a fixed fee arrangement.

COP9 Investigations are triggered where suspected serious tax evasion and tax fraud exists and are triggered where the following kinds of evidence exist:

  • Falsifying of documents
  • Large or unusual provisions
  • Large tax return omissions
  • Manipulation of group accounts through, for example, management charges
  • PAYE operational concerns
  • Significant connections between a taxpayer and a tax haven
  • Unusual transactions involving connected persons

In less serious cases, HMRC may pursue an investigation under Code 8 (COP8) with further information available on our Code of Practice 8 page.

We also deal with a range of other Tax Investigations with further information available on the following pages of our website:

If you want to find out more about Code of Practice 9 contact us on 0845 409 4955 or at advice@palmerandcook.com or visit HMRC's Code of Practice 9 section.