Top COP9 tips in the era of furlough fraud

Published on 10 November 2020

Welcome to the ninth episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax developments and discuss the commercial impact they could have on your business.

As we head into a second lockdown, it's an apt opportunity to consider how HMRC might use the Code of Practice 9 (COP9) process in relation to alleged furlough fraud which is likely to give rise to quite a lot of COP9s.

In this episode, Adam Craggs, shares his top tips and sheds light on major errors when contemplating, or going into, the COP9 procedure. Alice and Adam also discuss:

  • the kind of cases where HMRC usually consider using the COP9 process;
  • why a taxpayer should, or shouldn't, accept the Contractual Disclosure Facility route;
  • typical outcomes for a taxpayer who opts to engage in the COP9 process; and
  • consequences for those who don’t properly engage in the process and withhold information.

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All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.