| WAMS Tax Ltd |
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| Codes of Practice used by HMR&C |
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Codes of Practice |
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| I show below the various codes of practice used by the HMRC and I can manage and advise on any of these enquiries taking the lead role from any point in the enquiry (preferably from the beginning to make sure you are not disadvantaged) or advising behind the scenes |
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| Code of Practice 8 (COP8) These cases are those where the inspector is not alleging serious tax fraud and typically involve tax planning or avoidance, offshore bank accounts (not involving evaded profits lodged there that will be COP9), non-resident companies and trusts, or anti-avoidance legislation such as Sections 739 and 776 ICTA 1988. Inevitably where avoidance has been engaged the tax at risk is major and needs careful handling without any conflict of interest. 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 |
MY AIM To manage your enquiry to achieve the best possible monetary settlement that is legally possible |
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| Contact me: Mobile 07751720507 Land line 01224 658962 |
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| HMRC Codes of Practice |
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| Bill Stevenson Involved in initial set-up for operating Code 9 in Wales Scotland & North. Ireland |