Code of Practice 8 Investigations

HMRC’s Specialist Investigation Units, under their “Fraud and Avoidance” Directorate, investigate many individuals, businesses, trustees, structures and other scenarios under the COP8 procedure in  cases where HMRC do not suspect tax fraud and therefore do not use their Contractual Disclosure Facility (COP9) processes.  This is often the way HMRC chooses to investigate tax avoidance schemes.

When HMRC believe there is an attempt to pay less than the correct – in their view - amount of tax or a taxpayer seeks to take a tax advantage from a tax scheme or arrangements to reduce or eliminate tax liabilities, HMRC will investigate the matter thoroughly under COP 8.  HMRC’s aim is to successfully challenge the position and to recover the tax due plus obtain interest and penalties (up to 100% of the tax) owed.  Whilst COP8 is not a tax fraud investigation to CDF or COP9 standards, if HMRC establish evidence of tax fraud, they may transfer the case to one of CDF or COP9 or possibly begin a criminal investigation.

 HMRC openly advise that if you are subject to a COP8 investigation you should seek expert help.

How can we help?

We have been dealing with HMRC related troubles for over 50 years, having dealt with hundreds of cases both as former HMRC Investigators and assisting and supporting clients in our time in practice.  Our clients tell us that they value our extensive knowledge and genuine “hands on” approach to any matter involving HMRC disputes and difficulties.

We operate nationally, or internationally, and are not tied to our desks.  We believe in giving a no nonsense level of support with affordable fees and costs.  Our pricing structure is affordable, and we will fixed budgets for our engagements avoiding the traditional open-ended, "on the clock" approach of larger firms and our competitors.

To discuss this with us on a non-judgmental, discrete and no cost basis call our helpline 0800 001 6686 or contact us here today.

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