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HMRC internal manual

Fraud Civil Investigation Manual

Where CDF offer is made 30 June 2014 onwards: 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 and International Trade duties

Although COP9 is not used to investigate tax credits, there may be tax credit consequences from a disclosure.

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