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FCIM201020 | Where CDF offer is made 30 June 2014 onwards: 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 and International Trade duties

  • Certain targeted financial payments administered by HMRC (for example: coronavirus support payments)

Although COP9 is not used to investigate tax credits, deliberate behaviour may have consequences for payments received such as working tax credits, child tax credit, child benefit and student loan repayments. We may pass the information we receive during an investigation to the relevant department that deals with those payments. They may decide to conduct their own investigation which may be a criminal one.

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