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FCIM101030 | Where CDF offer is made up to 29 June 2014: general: taxes covered by COP9

From HM Revenue & Customs · Fraud Civil Investigation Manual

With the exception of Tax Credits this guidance applies to all of the taxes administered by HMRC, including those listed below, providing a single procedure to deal with the full range of tax irregularities that may be identified in any single entity.

  • VAT

  • Income Tax

  • Corporation Tax

  • NIC

  • Capital Gains Tax

  • Inheritance Tax

  • Landfill Tax

  • Excise Duty (Alcohol, Tobacco and Oils)

  • Climate Change Levy

  • Aggregates Levy

  • Insurance Premium Tax

  • Air Passenger Duty

  • PAYE

  • Customs/International Trade duties (commercial)

The procedure will not apply to Customs/International Trade Civil Investigations into non-commercial fraud, carried out at ports and airports.

Although COP9 is not used to investigate tax credits, there may be tax credit consequences from a disclosure. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)