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HMRC internal manual

Fraud Civil Investigation Manual

HM Revenue & Customs
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Where CDF offer is made up to 29 June 2014: general: a new Code of Practice 9 from 31 January 2012

This guidance deals with the procedure for investigating fraud, effective within HMRC from 31 January 2012 under Code of Practice 9 (COP9), for cases where there is a suspicion of fraud or dishonesty across either the direct or indirect tax regimes (or both). The procedure must only be operated by officers authorised to use it within HMRC.

From 31 January 2012 HMRC will no longer give an absolute guarantee at the outset of an investigation under COP9 that a taxpayer will not be investigated criminally, with a view to prosecution for the tax fraud. Instead, such a guarantee will only be given to a taxpayer who enters into a contractual arrangement to disclose, and makes an outline disclosure under that arrangement.

From 31 January 2012 no new COP9 investigations will be allowed under the old Civil Investigation of Fraud (CIF), New Approach, including Notice 730 and other Customs, Excise and Environmental taxes CEP procedures and Hansard.

Cases registered under any of the procedures listed above prior to 31 January 2012 will continue to be dealt with under the respective existing instructions; for example COP9 (CIF) New Approach (VAT Information Sheet 01/02) and Hansard (COP9).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)