What COP9 actually is
COP9, Code of Practice 9, is HMRC's most serious civil fraud investigation. It is opened when HMRC believe there has been deliberate conduct that caused a loss of tax. Crucially, it is offered as an alternative to criminal prosecution, through something called the Contractual Disclosure Facility (CDF).
The 60-day window
When you are offered the CDF, the clock starts. You have 60 days to respond. You can accept and make an "outline disclosure" admitting the deliberate conduct, or you can deny it. Both choices carry serious consequences, and the deadline is firm.
The deal: full honesty for no prosecution
The CDF is, in effect, a deal. If you make a complete and accurate disclosure of the deliberate conduct, HMRC agree not to pursue a criminal prosecution for the matters you have disclosed. The protection is real, but it depends entirely on the disclosure being full and honest.
The real risk of going it alone
This is where people come unstuck. A disclosure that is incomplete, even by accident, can void the protection the CDF was meant to give. Denying deliberate conduct when HMRC can show otherwise can tip the case towards a criminal investigation. Say too little and you lose the deal; say too much and you expose yourself further. It is genuinely a tightrope.
Handling a COP9 without specialist representation is the single biggest mistake we see. The stakes are too high, the rules too technical, and the deadlines too tight to manage alone.
What the disclosure involves
Accepting the CDF is only the start. You then prepare a full disclosure report setting out exactly what happened, how the tax was lost and what is owed, backed by evidence. It is detailed, technical work, and HMRC will test every line of it. Gaps, guesses or errors at this stage are what unravel people.
What happens if you ignore it
Doing nothing is the worst move of all. If you neither accept nor properly reject the offer, HMRC can escalate, and the protection from prosecution falls away. A COP9 letter is not something to sit on and hope about, the clock is already running the day it arrives.
How we help
We deal with COP9 investigations from the first letter to the final settlement, managing the disclosure, the deadlines and every conversation with HMRC, so your position is protected and nothing is missed. If a COP9 letter has landed on your desk, the most important thing you can do is get specialist help before you respond.
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