What HMRC Expects — and How to Protect Your Client
HMRC’s Code of Practice 9 (COP9) governs how the department conducts civil investigations into suspected tax fraud and sets out what it expects from taxpayers and their advisers. In recent years, HMRC has refined its approach to civil fraud investigations, including how it frames allegations of deliberate behaviour, manages disclosures, and escalates matters where cooperation breaks down.
This live and interactive webinar provides advisers with up-to-date, practical guidance on handling COP9 investigations in the current enforcement environment. The session focuses on strategy, risk management, and adviser responsibilities when representing clients facing allegations of deliberate tax behaviour.
Designed for accountants, tax advisers, and lawyers, the session will help you understand how HMRC now approaches COP9 cases, how to manage client disclosures effectively, and how to minimise the risk of escalation to criminal investigation or adverse civil outcomes.
Participants will explore the following key topics:
By the end of this course, advisers will be equipped with the practical tools and technical knowledge necessary to guide clients through the rigorous COP9 process. You will learn how to maintain control of the investigation, ensure accurate and timely disclosures, and negotiate settlements that minimize financial and reputational damage. This course is an invaluable resource for any tax professional looking to specialize in dispute resolution or currently handling complex tax inquiries.
Mala is a Chartered Tax Adviser and solicitor. She is the Director of London Tax Network Ltd, a tax investigations consultancy specialising in resolving disputes with HMRC. She assists clients with tax enquiries and CoP8 and 9 Investigations across a range of taxes and situations: self-employment, property, owner managed businesses and non-UK domiciled individuals. Mala lectures regularly for professional bodies including the CIOT and the CIMA and was a finalist for Best Rising Star in Tolley’s Taxation Awards 2020.
