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HMRC internal manual

Fraud Civil Investigation Manual

Where CDF offer is made 30 June 2014 onwards: general: code of practice from 31 January 2012

COP9 and the CDF is only operated in the Fraud Investigation Service. COP9 investigations are only undertaken by specially trained, authorised investigators within FIS.

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

From 31 January 2012, at the outset of an investigation under COP9, an absolute guarantee that a customer will not be investigated criminally, with a view to prosecution for the tax fraud, will only be given when the person has

  • entered into a contractual arrangement to disclose, and
  • has made a full outline disclosure under that arrangement.

Cases registered under any of the procedures 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)