HMRC Investigation Solicitor Birmingham

HMRC has both civil and criminal investigatory regimes. What you say and what documents you produce in the early stages of an investigation can significantly affect whether a matter remains civil or becomes a criminal prosecution. David Roy has headed tax investigations and prosecutions work and advises individuals and businesses facing HMRC enquiries.

Criminal and civil investigations

HMRC conducts criminal investigations where it suspects serious tax fraud. In a criminal investigation, interviews are conducted under caution under the Police and Criminal Evidence Act 1984. HMRC also has civil information-gathering powers under Schedule 36 of the Finance Act 2008. Acting early can prevent a civil investigation from becoming a criminal prosecution.

Code of Practice 9 (COP9)

Where HMRC suspects serious tax fraud but wishes to pursue a civil rather than criminal outcome, it may open a COP9 enquiry. The process involves the Contractual Disclosure Facility (CDF), under which full disclosure of deliberate tax fraud may be made in exchange for a guarantee against criminal prosecution. COP9 cases require careful handling.

VAT and MTIC fraud

HMRC investigates VAT fraud and missing trader intra-community (MTIC) fraud, also known as carousel fraud. David has experience of MTIC fraud cases.

Common questions

What is the difference between an HMRC civil investigation and a criminal investigation?

In a civil HMRC investigation, HMRC seeks to recover unpaid tax plus interest and penalties. In a criminal investigation, HMRC is building a case for prosecution. In a criminal investigation, interviews are under caution and you have the right to silence.

What is COP9?

Code of Practice 9 is used by HMRC where it suspects serious tax fraud but wishes to pursue a civil outcome. It involves the Contractual Disclosure Facility, under which you may make a full disclosure in exchange for a guarantee against criminal prosecution.

Do I have to answer HMRC questions?

That depends on the nature of the enquiry and the powers being used. In a criminal investigation under caution, you have the right to silence. David advises on the extent of your obligations in specific circumstances.

Is legal aid available for HMRC investigations?

Legal aid may be available if HMRC brings a criminal prosecution. For civil COP9 investigations, legal aid is not generally available.

HMRC Investigation Solicitor Birmingham

Criminal and civil investigations

Code of Practice 9 (COP9)

VAT and MTIC fraud

Common questions

Under investigation? Call David Roy.