Policy paper

Code of Practice 9: where HMRC suspects fraud (COP9)

Find out how HMRC carries out civil investigations in cases where we suspect fraud.

• From: HM Revenue & Customs
• Published: 14 June 2023

Documents

Code of Practice 9 from 14 June 2023

PDF, 210 KB, 14 pages

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Code of Practice 9 from 14 June 2023 (accessible version)

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Code of Practice 9 from 30 June 2014 to 13 June 2023

PDF, 292 KB, 11 pages

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Code of Practice 9 from 30 June 2014 to 13 June 2023 (accessible version)

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Details

This guidance is for Code of Practice 9 investigations that started after 31 January 2012 and reflects HMRC’s position at the time of writing.

Published 14 June 2023