| WAMS Tax Ltd |
| Codes of Practice used by HMR&C |
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| Codes of Practice |
I show below the various codes of practice used by
the HMRC and I can manage and advise on any of
them to ensure that you are not disadvantaged.
Additionally since 1st April 2009 they have more
sweeping powers that need to be considered
the HMRC and I can manage and advise on any of
them to ensure that you are not disadvantaged.
Additionally since 1st April 2009 they have more
sweeping powers that need to be considered
Code of Practice 8 (COP8) -used where tax avoidance is
suspected by the use of such as Sections 739 and 776
ICTA 1988 is thought to be companies and trusts, or where
anti-avoidance legislation such as Sections 739 and 776
ICTA 1988 is thought to be appropriate. Inevitably where
avoidance has been involved this needs handling without
any conflict of interest. The sellers may not be interested
in saving your skin. You are best to engage an
independent tax adviser to protect your individual interests.
Code of Practice 9 (COP9) -usually referred to as
Hansard cases prior to 1st September 2005 but now under
the CIF - Civil Investigation of Fraud umbrella in both SCI &
Local Compliance)
These cases are where the Inland Revenue are alleging
serious fraud and can cover all taxes and all
circumstances.
Such cases need to be handled very carefully as
failure to deal with the issues properly can result in
a criminal prosecution.
puts me in an ideal situation to manage any enquiry
you are subject to whether this started before or
after 1st September 2005.
proper and up to date experience and knowledge
held within the company to safeguard your interests.
Code of Practice 11 Enquiries into tax returns by local
Tax Offices
This Code of Practice tells you how local Tax Offices will
carry out enquiries into Self Assessment tax returns. It
promises you fair treatment under the law and in
accordance with "Our Service Commitment" to you.
Code of Practice 14 Corporation tax. Self Assessment
Enquiries
This booklet explains the revised rules that HMRC use to
conduct enquiries under CTSA. It applies to company tax
returns for accounting periods ending on or after 1 July
1999.
Again my experience can be applied in these cases
to get you the best deal humanly possible within the
law and manage the enquiry to take the stress off
you as much as possible and let you get on with your
business
Click on the link below to see some published and
current codes of practice
suspected by the use of such as Sections 739 and 776
ICTA 1988 is thought to be companies and trusts, or where
anti-avoidance legislation such as Sections 739 and 776
ICTA 1988 is thought to be appropriate. Inevitably where
avoidance has been involved this needs handling without
any conflict of interest. The sellers may not be interested
in saving your skin. You are best to engage an
independent tax adviser to protect your individual interests.
Code of Practice 9 (COP9) -usually referred to as
Hansard cases prior to 1st September 2005 but now under
the CIF - Civil Investigation of Fraud umbrella in both SCI &
Local Compliance)
These cases are where the Inland Revenue are alleging
serious fraud and can cover all taxes and all
circumstances.
Such cases need to be handled very carefully as
failure to deal with the issues properly can result in
a criminal prosecution.
- My previous experience in Inland Revenue
Enquiry Branch (subsequently named SCO &
now SCI) - dealing with serious monetary settlements and
prosecution cases - coupled to involvement in the initial stages of
setting up the Civil Investigation of Fraud
("CIF") system for Wales, Scotland and
Northern Ireland
puts me in an ideal situation to manage any enquiry
you are subject to whether this started before or
after 1st September 2005.
- Given that CIF work for monetary settlements
up to about £500K (but sometimes above that
limit and from as low as £75K) will be controlled
in Local Compliance as opposed to SCI - with integration of "direct" taxes and "indirect"
taxes from July 2006
proper and up to date experience and knowledge
held within the company to safeguard your interests.
Code of Practice 11 Enquiries into tax returns by local
Tax Offices
This Code of Practice tells you how local Tax Offices will
carry out enquiries into Self Assessment tax returns. It
promises you fair treatment under the law and in
accordance with "Our Service Commitment" to you.
Code of Practice 14 Corporation tax. Self Assessment
Enquiries
This booklet explains the revised rules that HMRC use to
conduct enquiries under CTSA. It applies to company tax
returns for accounting periods ending on or after 1 July
1999.
Again my experience can be applied in these cases
to get you the best deal humanly possible within the
law and manage the enquiry to take the stress off
you as much as possible and let you get on with your
business
Click on the link below to see some published and
current codes of practice
| MY AIM best possible monetary settlement monetary settlement that is legally possiblethat is legally possible |
| 07751720507 Land line 01224 658962 |
The comments on this site are personal views and solely those of the author who
retains the copyright. Each enquiry has its own dangers and opportunities that
require full and detailed considerations and advice. No responsibility can be taken
for any actions that the reader decides to take (or not take) after reading the text
and articles unless you engage with the company and Bill Stevenson on a proper
fee paying client/tax adviser basis.
WAMS Tax Ltd - Bill Stevenson - 07751720507
retains the copyright. Each enquiry has its own dangers and opportunities that
require full and detailed considerations and advice. No responsibility can be taken
for any actions that the reader decides to take (or not take) after reading the text
and articles unless you engage with the company and Bill Stevenson on a proper
fee paying client/tax adviser basis.
WAMS Tax Ltd - Bill Stevenson - 07751720507