HMRC investigations

Our team of white-collar crime, investigations and regulatory experts regularly advise clients in all aspects of HMRC investigations.

Where a criminal investigation is commenced, our expert knowledge of the range of offences which could be faced ensures that our clients are provided with a steely defence to be put forward as and when required.

Our stellar reputation allows us to assemble a complementary team of financial and tax experts to deconstruct any case put forward by the prosecution, ensuring that our clients are best positioned to achieve a favourable result.

HMRC Investigations

What do HMRC investigate?

As guardians of the public purse, HMRC will investigate and prosecute many cases involving allegations of fraud or wrongdoing. From VAT reclaims to allegations of cheating the revenue, HMRC have a wide ambit when looking into allegations of revenue irregularities.

What is COP9?

Code of Practice 9 investigation procedure (“COP9”) is a procedure that HMRC can choose to adopt when carrying out either a criminal investigation, or a civil procedure against those suspected of tax fraud.

COP9 allows for a one-time offer from HMRC, which is known as the Contractual Disclosure Facility (“CDF”) and provides the recipient with immunity from criminal investigation and/or prosecution.

In return for immunity, the subject must admit to acting dishonestly in deliberately failing to declare income, gains, or duties.  In addition, they must also agree to fully disclose all omissions and irregularities which may have arisen over the previous 20 years.

If you are concerned having been contacted by HMRC, or for more information about us and our Criminal Litigation, Investigations and Regulatory services, please contact a member of the team who will be able to assist.


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