Grasping HMRC Code of Practice 9 (COP9)

HMRC Code of Practice 9 (COP9) sets out guidance on the treatment of taxpayers' fiscal affairs in situations where there is a risk of fraud. This detailed document aims to ensure that individuals are treated fairly and that HMRC functions in a open manner. COP9 deals with a wide variety of topics, including notification of potential fraud, the inve

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