What is a COP9 investigation?
Answered 17 March 2026
Based on the retrieved sources, here is a comprehensive explanation of a COP9 investigation:
HMRC Guidance / Practice
What is COP9?
Code of Practice 9 (COP9) is HMRC's main civil procedure for investigating cases of suspected tax fraud. It covers suspicions of fraud or dishonesty across both direct and indirect tax regimes. It is operated exclusively within the Fraud Investigation Service (FIS) by specially trained, authorised investigators.
The current procedure, incorporating the Contractual Disclosure Facility (CDF), became effective from 31 January 2012.
How Does It Work?
When HMRC suspects fraud, the Commissioners may choose to investigate using COP9 rather than pursue a criminal prosecution. Once COP9 is issued to the taxpayer, along with an offer of a contractual arrangement (the CDF), the taxpayer has 60 days to choose one of the following options:
- Accept the CDF – fully cooperate and produce an Outline Disclosure within the 60-day period.
- Reject the offer – formally deny any irregularities.
- Make no response at all.
The Outline Disclosure
If the taxpayer accepts the CDF, they must submit an Outline Disclosure containing:
- A brief description of the frauds committed
- A formal admission of deliberately bringing about a loss of tax
- Any non-fraudulent irregularities
- Any proposals for a payment on account
Under the terms of the contract, the taxpayer will not be criminally investigated for matters covered by the Outline Disclosure. Further cooperation is encouraged by the prospect of reduced penalties.
What is "Deliberate Conduct"?
The term "deliberate conduct" means the recipient:
- Knew that entries in a tax return or accounts were wrong but submitted them anyway, or
- Knew that a liability to tax existed but chose not to tell HMRC at the right time.
What Happens if the Taxpayer Rejects or Does Not Respond?
If the taxpayer rejects the offer or makes no response, HMRC has the option of starting a criminal investigation by referring the case to FIS (Crime). In most cases, however, HMRC will pursue a civil investigation on the basis of non-cooperation.
Key Points on Criminal Investigation vs. COP9
- COP9 is a civil investigation procedure — COP9 investigators cannot commence a criminal investigation themselves.
- PACE Code C (the police interview safeguards) does not apply to COP9 investigations. It only applies if the case is taken over by Criminal Investigation (CI).
- HMRC reserves the right to start a criminal investigation if the taxpayer makes materially false or misleading statements or provides false documents during the COP9 process.
Who Can COP9 Be Issued To?
COP9 cannot be issued to a company. It must be issued to an individual who can make an admission of deliberate conduct and a disclosure of what they have done.
Citation sources
The HMRC Investigation of Fraud Statement The Commissioners of HMRC reserve complete discretion to pursue a criminal investigation with a view to prosecution where they consider it necessary and appropriate. In cases where a criminal investigation is not started, the Commissioners may decide to investigate using the Code of Practice 9 (COP9) investigation of fraud procedure. Under the investigation of fraud procedure, the recipient of COP9 is given the opportunity to make a complete and accurate
powers under COP9, in spite of the offer not being accepted. The only circumstance when PACE Code C will apply is when the investigation is taken up by Criminal Investigation (CI), in which case it will not be under COP9. It is not open to COP9 investigators to commence a criminal investigation, and this is important in establishing that PACE Code C does not apply to COP9 investigations.
It is not possible to give COP9 to a company. If there are suspected fraudulent transactions or omissions arising in a company, then the investigator needs to determine to whom COP9 should be issued. Likewise, there will be particular cases where the person able to make a financial settlement may not be the person who committed the fraud. Examples could include board members, new directors or shareholders where it was the previous incumbents who committed the fraud. The key element for applying
COP9 is HMRC’s main tool for investigating cases of suspected tax fraud using civil procedures. At certain points it also opens the possibility of a criminal investigation. This would be carried out by (not using COP9). COP9 applies once it has been issued to the taxpayer, with an offer of a contractual arrangement and a covering letter. Once COP9 has been the taxpayer they will have 60 days from the day from the day they receive it to choose one of three options. They can either: fully cooperat
COP9 is HMRC’s main tool for investigating cases of suspected tax fraud using civil procedures. At certain points it also opens the possibility of a criminal investigation. This would be carried out by The Fraud Investigation Service (Crime), not using COP9 procedure. COP9 applies once it has been issued to the customer, together with an offer of a contractual arrangement and a covering letter. Once COP9 has been sent to the customer they will have 60 days to choose one of two options. They can
As part of the Court of Appeal’s scrutiny of the Hansard procedure in R v Gill and Gill (2003) STC 1229, the court determined that as prosecution for any evasion of tax had not been ruled out by the investigators, they were charged with the duty of investigating offences within the terms of section 67(9) of the Police and Criminal Evidence Act 1984 (PACE). As such the protections of PACE Code C should apply to such investigations. The issue of whether or not PACE should be used was also consider
COP9 and the CDF is only operated in the Fraud Investigation Service. COP9 investigations are only undertaken by specially trained, authorised investigators within FIS. This guidance deals with HMRC’s procedure for investigating fraud under Code of Practice 9 (COP9) for cases where there is a suspicion of fraud or dishonesty across direct or indirect tax regimes. This procedure became effective from 31 January 2012 and must only be operated by officers authorised to use it within HMRC. From 31 J
From 31 January 2012 HMRC introduced the Contractual Disclosure Facility (CDF) as the procedure for investigating fraud under Code of Practice 9 (COP9), for cases where there is a suspicion of fraud or dishonesty across the direct or indirect tax regimes (or both). The guidance within the Fraud Civil Investigation Manual should be followed in all cases investigated within SI. Cases registered before 31 January 2012 under the old Civil Investigation of Fraud (CIF), New Approach, including Notice