Codes of Practice Leaflets
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COP 8 (PDF 215K) |
COP8 |
This Code of Practice explains how the Fraud
and Avoidance section of the Specialist Investigations directorate of
HM Revenue and Customs (HMRC) carry out investigations. It applies to
all investigations where the Civil Investigation of Fraud procedures
(Code of Practice 9) are not used. |
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COP 9 |
Cases of suspected serious fraud.
This Code of Practice covers cases where serious fraud is suspected
and we investigate using the Civil Investigation of Fraud procedures.
The investigation may cover all your indirect and direct tax affairs
and gives you the opportunity to reduce any penalties that may become
due by disclosing any irregularities and the reasons for the irregularities.
It applies to investigations started after 1 April 2009.
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COP 9 (2005) (PDF 113K) |
COP 9 (2005) |
Cases of suspected serious fraud.
This Code of Practice covers cases where serious fraud is suspected
and we investigate using the Civil Investigation of Fraud procedures.
The investigation may cover both direct and indirect taxes.
We give you the opportunity to make a full disclosure of irregularities.
It tells you how these investigations are carried out and promises that
you will be treated fairly and in accordance with the law.
November 2005. |
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COP 9 |
Special Compliance Office investigations.
Cases of suspected serious fraud - Superseded by Code of Practice
9(2005) for investigations commencing after 1 September 2005
This booklet covers cases where serious fraud is suspected and where
we are giving you the opportunity to make a full disclosure of irregularities.
It tells you how these investigations are carried out and promises that
you will be treated fairly and in accordance with the terms of the Taxpayer's
Charter and the law.
March 2004 |
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COP 9 |
Special Compliance investigations in Scotland.
Cases of suspected serious fraud - Superseded by Code of Practice 9(2005)
for investigations commencing after 1 September 2005
December 2003 |
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COP9 |
Special Compliance Office investigations in
Northern Ireland- Superseded by Code of Practice 9(2005) for investigations
commencing after 1 September 2005
This Code of Practice tells you how our Special Compliance Office will
carry out enquiries into company and partnership land transaction returns.
December 2003 |
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COP 10 |
Information and advice
It is our policy to help taxpayers, including businesses, to understand
their rights and obligations, to get their tax affairs right and to
pay their tax on time. This Code of Practice sets out the various ways
in which we aim to achieve this. This edition includes a new section
on 'post-transaction rulings'.
April 2008
When you can rely on information or
advice provided by HM Revenue and Customs |
COP24 (PDF 304K) |
COP24 |
Stamp Duty Land Tax Enquiries
This Code of Practice tells you how our Stamp Offices will
carry out enquiries into land transaction returns.
Dec 2003 |
COP25 (PDF 244K) |
COP25 |
Stamp Duty Land Tax
This Code of Practice tells you how our Stamp Offices will
carry out enquiries into company and partnership land transaction returns.
Dec 2003 |
COP26 (PDF 114K) |
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What happens if we have paid you too much tax
credit?
A code of practice setting out how we deal with overpayments of tax
credit. Form TC846 (PDF 348K) Recovery
of overpaid tax credits disputed (Request to reconsider). Form
TC602 (SN) (PDF 149K) Check your tax credits award.
April 2008. |
COP28 (PDF 77K) |
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This code of practice tells you how we carry out visits
to businesses that are required to register with HMRC under the Money
Laundering Regulations 2007.
December 2008. |
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Consultation |
Code of Practice on Consultation
This Code of Practice is designed to encourage more effective consultation
by setting out best practice for the Inland Revenue, Customs and Excise
and Treasury ("the Departments") in handling consultation.
July 1999
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COP-AT (PDF 70K) |
COP-AT |
Anti-Terrorism, Crime and Security Act 2001:
Code of Practice on the Disclosure of Information
This Inland Revenue and Customs & Excise Code of Practice
has no statutory force but sets out the broad principles which will
guide the way in which staff of both Departments will disclose information
under the powers in the Act. |