Leaflet Code of Practice 9 envisages two different situations in that the individual accepts that they have done something wrong or that they deny it (or do not respond to HMRC).
The document then goes into the process of completing the relevant forms for the participation in the contractual disclosure facility and making, what HMRC term, the outline disclosure (which is an overview of the tax issues).
In theory if someone accepts then HMRC will expect them to have a meeting with them to discuss matters further and that the individual will engage a professional advisor to do a full and detailed report of the tax irregularities. The importance of engaging a professional advisor who has experience of the Code of Practice 9 process is stressed in the leaflet by HMRC.
Read more about Code of Practice 9 (COP9).
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Our firm of tax advisors specialise in resolving people's problems with HMRC. We have extensive expertise in dealing with all forms of tax investigations and tax disputes as well as with taking matters to the Tax Tribunal where agreement cannot be reached.
We deal both directly with the individual who is under enquiry and also work with many firms of accountants supporting them in dealing with HMRC disputes and advising them on how to handle HRMC to get the best result.
The fact is that proper management of HMRC is the best way of reducing the tax, interest and penalty as well as the time taken in resolving any tax dispute.
Our expert team are none judgemental and rigorously defend your position within the scope and parameter of the law. We take control and manage the process to minimise the interruptions that any form of tax investigation causes to an individual's life and business."