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HMRC internal manual

Fraud Civil Investigation Manual

From
HM Revenue & Customs
Updated
, see all updates

Where CDF offer is made up to 29 June 2014: appendices: appendix 4 - denial letter

Template

To: The Commissioners of Her Majesty’s Revenue and Customs

I decline your offer dated …………………….made under the Contractual Disclosure Facility.

I confirm I have not committed any relevant fraudulent activity relating to the taxes and duties currently administered by HM Revenue and Customs and I acknowledge that the term “relevant fraudulent activity” should not be interpreted restrictively or legalistically for the purposes of deciding whether to agree to this CDF offer.

I confirm I have read and understood the terms and conditions set out in the Code of Practice 9.

I wish to co-operate with the HMRC COP9 investigation into my tax affairs.  
   
   
I do not wish to co-operate with the HMRC COP9 investigation into my tax affairs.  
   
I attach additional information relating to my tax affairs.  

Signed ………………………………………………………

Print name …………………………………………………

Date …………………………………