Tax fraud

The Contractual Disclosure Facility (CDF) is used by HMRC to investigate suspected cases of tax fraud. Investigations are undertaken under Code of Practice 9 (COP9).

Under the CDF, HMRC undertakes a civil investigation of the tax fraud disclosed, providing a full and complete disclosure is made. Once COP9 has been issued, a valid outline disclosure of the tax fraud must be made to HMRC within sixty days. After that, HMRC will normally request the submission of a disclosure report, which must include a certified statement that you have made a full, complete and accurate disclosure of all tax irregularities together with certified statements of assets, liabilities, bank accounts and credit cards operated.

Investigations under COP9 require careful handling, particularly at the beginning of the process when a decision has to be made as to whether a disclosure of tax fraud is appropriate.

For further details of the CDF process and how Moore Stephens can help you, please see our CDF factsheet, or contact our specialist Tax Investigations and Disputes team.