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I am doing some research about HMRC's correct procedures during COP9 (Code 9) tax enquiries. I have done a number of internet searches for HMRC Manuals COP9 procedures that HMRC should follow. Most of what HMRC have to offer on the subject of COP9s are just HMRC COP9 leaflets? That is crazy if correct given how serious and issue a COP9 enquiry is! Their leaflets don't even seem to refer to the Legislation that supports the procedures that HMRC have come up with. In fact HMRC's COP9 leaflet refers to the word "legislation" ONCE! but not WHAT legislation! For example the leaflets talk about the start of the COP9 enquiry, process during it but don't even say if HMRC will issue a closure notice at the end like they do in normal tax enquiries. Dear old HMRC helpful as always, not! Anyone any pointers?
1. What is the legislation behind a COP 9 (Code 9) enquiry, if any specific legislation applies
2. Any tax cases about COP9 enquiries I can refer to online that other tax pros are aware of?Pointers would be very helpful. Thanks in anticipation... Xeno Edited by user 09 October 2014 14:21:10(UTC)
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Xeno, I have not been able to find the legislation behind COP9 enquiries either anywhere! No mention of it in HMRC guidance at all, as far as I can see, or many other commentators on COP9s. What I can tell you though is what HMRC informed me when asking for a closure notice for a client on a COP9 enquiry was: Quote:In COP 9 cases HMRC do not issue a closure notice because COP9 enquiries were not undertaken under S9A. HMRC acceptance of the offer made is a formal binding contract on both sides. I would have asked the Inspector for the legislation for you Xeno but the Inspector (old term now) was usually difficult, unpleasant, and in any case I very much doubt he would have known himself! Just another grumpy rude civil servant... too many HMRC staff are like that it is actually counterproductive but part of the culture at HMRC sadly. My questions is this then. If not under S9A I want to know too Xeno what section it is, as what supports HMRC's statement that it "is a binding contract on both sides" other than the fact that a client signs the disclosure statements and then pays up. HMRC issuing an acceptance offer is a separate documents so no single documents is signed by both parties. Umm... Josh
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