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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: Code of Practice 9: general

From 31 January 2012 HMRC introduced the Contractual Disclosure Facility (CDF) as the procedure for investigating fraud under Code of Practice 9 (COP9), for cases where there is a suspicion of fraud or dishonesty across the direct or indirect tax regimes (or both). The guidance within the Fraud Civil Investigation Manual should be followed in all cases investigated within SI.

Cases registered before 31 January 2012 under the old Civil Investigation of Fraud (CIF), New Approach, including Notice 730 and other Customs, Excise and Environmental taxes CEP procedures and Hansard will continue to be dealt with under the respective existing instructions; for example COP9 (CIF), New Approach (VAT Information Sheet 01/02) and Hansard (COP 9).

The Civil Investigation of Fraud (Code 9 2005) guidance is archived at TTOG10040 APPENDIX 8 under the former SCI Guidance (SCIG) references.

For the remaining few cases registered prior to 1 September 2005 under the Hansard procedure, guidance within the former SCI Guidance (SCIG) has been archived to TTOG10035 APPENDIX 7.