Codes of Practice

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.

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 (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

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 Cases of suspected serious fraud - Superseded by Code of Practice 9(2005) for investigations commencing after 1 September 2005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

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 Cases of suspected serious fraud - Superseded by Code of Practice 9(2005) for investigations commencing after 1 September 2005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

Special Compliance Office investigations in Northern Ireland- Superseded by Code of Practice 9(2005) for investigations commencing after 1 September 2005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

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)

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)

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.

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

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.