Policy paper

Code of Practice 9: where HMRC suspects fraud (COP9)

Find out how HMRC carries out civil investigations in cases where we suspect fraud.

• From: HM Revenue & Customs
• Published: 14 June 2023

Documents

Code of Practice 9 from 14 June 2023

PDF, 210 KB, 14 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Code of Practice 9 from 14 June 2023 (accessible version)

HTML

Code of Practice 9 from 30 June 2014 to 13 June 2023

PDF, 292 KB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Code of Practice 9 from 30 June 2014 to 13 June 2023 (accessible version)

HTML

Details

This guidance is for Code of Practice 9 investigations that started after 31 January 2012 and reflects HMRC’s position at the time of writing.

Published 14 June 2023