UNDERSTANDING HMRC'S CODE OF PRACTICE 9 (COP9)

HMRC's Code of Practice 9 (COP9) outlines the structure for how taxpayers can effectively resolve tax issues with HMRC. It provides a detailed procedure for addressing these cases, aiming to secure fair and just outcomes for all parties involved. Key elements of COP9 include: Communication with HMRC through structured channels. Deadlines for res