HMRC Fraud Investigation Forensic Accountant
HMRC's Fraud Investigation Service handles serious tax fraud through COP8 civil procedures and COP9 criminal investigations. Forensic accountants reconstruct financial records and quantify tax liabilities in both pathways.
COP8 allows disclosure and settlement; COP9 signals potential criminal prosecution. The choice of procedure determines engagement strategy and urgency of forensic response.
HMRC's Strengthened Reward Scheme offers 15-30% of tax recovered over £1.5 million to informants, increasing whistleblower-driven investigations. Independent forensic analysis before HMRC contact helps corporates understand exposure.
Frequently Asked Questions
What is the difference between COP8 and COP9 HMRC investigations?
COP8 is HMRC's civil fraud investigation procedure, used where HMRC suspects fraud but offers the taxpayer the opportunity to make a full disclosure and pay all tax, interest, and penalties. COP9 is HMRC's criminal investigation procedure, used in the most serious fraud cases where HMRC considers criminal prosecution may be appropriate. Forensic accountants assist with reconstructing financial records and quantifying the tax position in both procedures.
How does the HMRC whistleblower reward scheme work?
HMRC's Strengthened Reward Scheme offers informants 15-30% of tax recovered over £1.5 million in serious tax cases. Forensic accountants assist corporates facing whistleblower-triggered investigations by conducting independent financial analysis before HMRC contacts them.
Related Resources
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