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HMRC internal manual

Fraud Civil Investigation Manual

Where CDF offer is made up to 29 June 2014: general: taxes covered by COP9

With the exception of Tax Credits this guidance applies to all of the taxes administered by HMRC, including those listed below, providing a single procedure to deal with the full range of tax irregularities that may be identified in any single entity.

  • VAT
  • Income Tax
  • Corporation Tax
  • NIC
  • Capital Gains Tax
  • Inheritance Tax
  • Landfill Tax
  • Excise Duty (Alcohol, Tobacco and Oils)
  • Climate Change Levy
  • Aggregates Levy
  • Insurance Premium Tax
  • Air Passenger Duty
  • PAYE
  • Customs/International Trade duties (commercial)

The procedure will not apply to Customs/International Trade Civil Investigations into non-commercial fraud, carried out at ports and airports.

Although COP9 is not used to investigate tax credits, there may be tax credit consequences from a disclosure. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)