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

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

Last fetched 04 May 2026 · gov.uk

Documents

Code of Practice 9 from 14 June 2023application/pdf Code of Practice 9 from 14 June 2023 (accessible version)Code of Practice 9 from 30 June 2014 to 13 June 2023application/pdf Code of Practice 9 from 30 June 2014 to 13 June 2023 (accessible version)

At a glance

TypePolicy paper

First published14 Jun 2023

Last updated14 Jun 2023

Organisations

HM Revenue & Customs

Topics

Tax avoidanceTax compliance

Source

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