Codes of Practice

COP 8 (PDF 148K)

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.

HMRC investigations where we suspect tax fraud
This Code of Practice covers cases where fraud is suspected. Under this Code, we offer the opportunity to make a full disclosure under a contractual arrangement, called a Contractual Disclosure Facility (CDF). 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 31 January 2012.

COP9 (2011) (PDF 161K)

COP 9 (2011)

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 August 2011.

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.

COP 9 (2005) (PDF 113K)

COP 9 Nov 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.

COP 9 Mar 04

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 Cases of suspected serious fraud - Superseded by Code of Practice 9(2005) for investigations commencing after 1 September 2005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

COP 9 Dec 03(1)

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

COP9 Dec 03(2)

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

COP26 (PDF 144K)

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 99K) Check your tax credits award.
April 2011.

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.