HMRC tackles suspected serious tax fraud using the contractual disclosure facility (CDF), which was formerly Code of Practice 9 (COP9).

If HMRC suspects you've committed serious tax evasion, you may be invited to sign up to the facility by contract. This contract represents an agreement between you and HMRC. In return for your timely cooperation and disclosing your omitted taxes in full, HMRC will agree not to prosecute you.

Guiding you through the CDF

Working through the CDF can be stressful, intrusive and prolonged. We can guide you through the process as quickly and painlessly as possible, enabling you to complete your disclosure and move on.