Cop9 Investigation | The Most Comprehensive Guide
When a UK taxpayer is under suspicion of tax fraud, HMRC may initiate a COP9 investigation under the "Code of Practice 9." COP9 is one of the most serious forms of tax investigation, and it is used when HMRC believes that a taxpayer has committed serious tax fraud. Unlike standard tax inquiries, COP9 investigations focus specifically on cases where deliberate wrongdoing, such as tax evasion, is suspected.