HMRC Tax Investigations

Imran Khan & Partners’ specialist and experienced team of lawyers are here to help if you or your business are being investigated by the HM Revenue & Customs (HMRC) for tax fraud or tax investigation matters.

As the UK’s tax, payments and customs authority, HMRC’s key purpose is the collection of taxes, and it can do whatever it considers necessary in the exercise of its function. Where HMRC suspects tax fraud, tax evasion, under-declared or underpaid tax, they can pursue matters by criminal prosecution or by using civil means. Our specialist team of financial crime solicitors are here to assist in both types of investigations.

Free Initial Telephone Discussion

For a free initial telephone discussion, please call us on 020 7404 3004 or email info@ikpsolicitors.com and we'll be in touch shortly. We can help clients wherever you are based across England and Wales.

We are available 24 hours a day, 365 days a year. If you require urgent assistance, please contact us on our emergency number on 07738 802993.

HMRC Civil Investigations

Code of Practice 9 Investigations

If the HMRC proceed along the civil route, the investigation will most likely be conducted in accordance with the HMRC's Code of Practice 9 (COP9). This route provides an individual with the opportunity to make a complete and accurate disclosure of all their deliberate and non-deliberate conduct that has led to irregularities in their tax affairs.

COP9 investigations are serious. If you receive a letter from the HMRC offering an opportunity to disclose tax fraud using the COP 9 process, it is the start of what can be a lengthy process. Contact our experienced financial crime department for assistance as soon as possible to ensure that the COP9 process is adhered to and full disclosure is made, and to avoid the commencement of criminal prosecutions.

Why Choose Us?

Our specialist team of solicitors can help by:

  • properly briefing you for the opening meeting with HMRC

  • managing communications with HMRC to ensure your interests are protected

  • carefully managing disclosure to HMRC where necessary

  • ensuring the COP9 report submitted is consistent with the scope originally agreed

  • robustly defending criminal investigation or tax fraud prosecution

 

Code of Practice 8 Investigations

Imran Khan and Partners Solicitors can assist individuals who are seeking advice following receipt of a Code of Practice 8 (COP8) notice by the HMRC.

COP8 investigations do not usually involve allegations of serious tax fraud and should therefore remain in the civil investigation realm unless evidence of fraud is revealed in the process. In their COP8 investigations, the HMRC are likely to focus on the gathering of large amounts of information, including copies of communications between the parties involved in the arrangements.

Investigations under COP8 should therefore be treated with the utmost seriousness and specialist legal representation should be sought as soon as possible to avoid the conversion of these investigations into COP9 investigations, or even criminal investigations.

Why Choose Us?

Our highly skilled team can help clients in this process by:

  • preparing the relevant submissions

  • ensuring HMRC do not obtain information that they are not entitled to, namely, documents protected by legal professional privilege (LPP)

  • querying any requests for information by the HMRC that are too onerous

HMRC Criminal Investigations

In cases where the HMRC regard the alleged conduct to be very serious, the HMRC can initiate a criminal investigation. Examples include:

  • where materially false statements are made or provided during the course of a civil investigation

  • where reliance is placed on a false or altered document

  • cases involving importation or exportation breaching prohibitions and restrictions

  • cases involving money laundering

  • cases involving theft, or the misuse or unlawful destruction of HMRC documents

As a result of their extensive powers, HMRC criminal investigators can:

  • apply for orders requiring information to be produced (Production Orders)

  • apply for orders to freeze a suspect’s assets (Restraint Orders)

  • apply for and execute search warrants

  • make arrests

  • search suspects and premises following arrest

  • recover criminal assets through the Proceeds of Crime Act 2002

It is crucial that you choose the right firm to represent you at the early stages of a criminal investigation by the HMRC to achieve the best possible outcome for your case. Imran Khan and Partners are proficient in advising and defending all forms of HMRC fraud, criminal tax evasion, and HMRC investigations and inquiries.

 

Previous Cases

Paul O’Donnell, a member of our specialist and experienced Confiscation and Financial Crime department, recently represented a client in proceedings initiated by the HMRC under the Proceeds of Crime Act 2002. Mr O’Donnell formulated a legal argument which fundamentally undermined the Prosecution calculation of benefit and which resulted in a concession of more than £12 million by the Prosecution, resulting in the Confiscation Order representing less than 1% of the value initially asserted.

How do I pay for my legal fees?

Please contact us to discuss your circumstances and possible funding options. If you do not have the finances to pay for legal advice, you may be eligible for Legal Aid funding.

How to get in contact

If you need a specialist solicitor who is well versed in HMRC tax investigations, please contact James O’Hara on 077 393 27158, at JamesO@ikpsolicitors.com or call 0207 404 3004.

We are available 24 hours a day, 365 days a year. We can assist wherever you are based and have offices in central London.

We can assist wherever you are based and have offices in central London.