HMRC has recently revised its use of Code of Practice 9 – one of the department’s most significant civil powers in respect of fraud investigation – to ensure that individuals are clear about HMRC’s expectations when issued with COP 9 and offered the opportunity of the contractual disclosure facility to put right their deliberate conduct. The revised COP 9 also makes clear that individuals must personally attend any meetings if HMRC so requests and clarifies when COP 9 can cover fraud in respect of HMRC functions not involving tax such as certain coronavirus targeted financial support schemes. HMRC regards those who abuse the COP 9 process by committing further offences of fraud with the utmost seriousness: an individual who accepts COP 9 but then doubles down on their previous tax frauds by making further dishonest false statements that are intended to make a gain or expose HMRC to...
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HMRC has recently revised its use of Code of Practice 9 – one of the department’s most significant civil powers in respect of fraud investigation – to ensure that individuals are clear about HMRC’s expectations when issued with COP 9 and offered the opportunity of the contractual disclosure facility to put right their deliberate conduct. The revised COP 9 also makes clear that individuals must personally attend any meetings if HMRC so requests and clarifies when COP 9 can cover fraud in respect of HMRC functions not involving tax such as certain coronavirus targeted financial support schemes. HMRC regards those who abuse the COP 9 process by committing further offences of fraud with the utmost seriousness: an individual who accepts COP 9 but then doubles down on their previous tax frauds by making further dishonest false statements that are intended to make a gain or expose HMRC to...
If you are not a subscriber, subscribe now to read this content.
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