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.
- Income Tax
- Corporation Tax
- Capital Gains Tax
- Inheritance Tax
- Landfill Tax
- Excise Duty (Alcohol, Tobacco and Oils)
- Climate Change Levy
- Aggregates Levy
- Insurance Premium Tax
- Air Passenger Duty
- 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)