Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Fraud Civil Investigation Manual

HM Revenue & Customs
, see all updates

Where CDF offer is made 30 June 2014 onwards: pre-authorisation review and action: voluntary requests for CDF

All requests to enter a CDF must be referred to the COP9 Centre.

See the guidance at CH402175.

The fact that there is an ongoing civil investigation or compliance check does not mean that CDF cannot be offered. However, the COP9 Centre will need to liaise with the caseworker to make sure that the handover is managed correctly.

If there is a compliance check pending then the COP9 centre will need to make sure that this is stopped. If appropriate and possible, any real time checks may proceed.

For VAT cases involving a pre-repayment credibility check (pre-cred) the COP9 centre will consider any implications for repayment supplement. However, as the customer

  • has made a request to admit fraud, and
  • it is likely that tax will be outstanding

then repayments should only be made after considering the reallocation of any potential repayment.

In all cases it must be remembered that HMRC will only become aware of the deliberate behaviours that a customer wishes to disclose on receipt of a valid Outline Disclosure.

Not all requests for CDF will be accepted. The two main obstacles for accepting CDF will likely be ongoing action by

  • HMRC Fraud Investigation Service (Crime), or
  • another Law Enforcement Agency.

The decision whether to offer CDF to those requesting it is a decision for the COP9 Centre. It is not an appealable decision.

At the time of a request for CDF from a customer, or their agent, the amounts involved in the fraud will probably be unknown, see FCIM202010 and FCIM202060. The lack of certainty about the amounts involved must not prevent COP9 being used.

All offers of COP9 following a voluntary request will be issued by the COP9 Centre and they will continue to monitor the case through to the receipt of a valid contract and Outline Disclosure. On receipt of the valid documents the Outline Disclosure will be reviewed and the case will be allocated to the most appropriate team. At this time all documents and electronic folders held by the COP9 Centre will be transferred to the appropriate team.

In exceptional circumstances, where the voluntary request is linked to a registered COP9 case, it may be more appropriate for the team working the registered case to issue the opening letters. In this instance the case must still be cleared through the COP9 Centre to make sure that all mandatory checks are undertaken.