COP 9 - Superseded by Code of Practice 9 (2005) for investigations commencing after 1 September 2005

The new procedures will come into effect on 1st September 2005 for new cases with a new Code of Practice 9 (2005).

Existing cases will be worked to a conclusion under the old Hansard procedures (Code of Practice 9 ), New Approach or Notice 730. Initially the procedure will only be used by officers serving in HMRC Special Civil Investigations.

COP 9 archived leaflets

The following leaflets are for use in outstanding cases still being worked under the old CoP, and only to be used in legacy cases.

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COP9 (2005)

Special Compliance Office investigations. Cases of suspected serious fraud
This Code of Practice applies to investigations that started between 1 September 2005 and 31 March 2009. It covers cases where we suspect serious fraud and we give you the opportunity to disclose fully all irregularities in your tax affairs.

COP 9

Special Compliance Office investigations. Cases of suspected serious fraud
This Code of Practice 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
(Scotland)

Special Compliance investigations in Scotland. Cases of suspected serious fraud
This Code of Practice explains how we, the Special the Special Compliance Office, carry out investigations into cases where serious fraud is suspected and the investigation is not being conducted with a view to criminal prosecution.
December 2003

COP 9
(Northern Ireland)

Special Compliance Office investigations in Northern Ireland
This Code of Practice tells you how our Special Compliance Office will carry out enquiries into company and partnership land transaction returns.
December 2003