Criminal investigations

HMRC has a selective criminal prosecution policy. It may choose to conduct a civil investigation into a tax fraud, under Code of Practice 9 (COP9).

However, where HMRC needs to send a strong deterrent, they will conduct their investigation along criminal lines.

When considering whether a case should be investigated under COP9 procedures or is the subject of a criminal investigation, HMRC will consider whether you have made a complete and unprompted disclosure of the offences committed, or not responded to the offer of the Contractual Disclosure Facility (CDF).

If the HMRC contacts you regarding a criminal investigation, you will need specialist representation. Our experienced team will be able to assist.

For more information or help from one of our tax investigation specialists, please contact us using our enquiry form.



Sam Inkersole

In 2022, Sam won the Taxation’s Rising Star award at the Taxation Awards in and was named in the Accountancy Age 35 Under 35.

Jon Wedge

While Jon’s client work focuses on the financial services sector, he also oversees the firm’s assurance service, as well as supporting the trainees following in his footsteps.


Elana joined us in 2017 as an ACA trainee, after graduating from Durham University where she had studied languages. She is now a manager in our assurance team.


By submitting this form, the data provided will be used to perform your request according to our privacy policy.