WAMS Tax Ltd
Codes of Practice used by HMR&C
Codes of Practice
Whatever Code of Practice is used by HMRC I can
help and advise on any of them. I can ensure that
you are not disadvantaged and know your rights.

Additionally since 1st April 2009 HMRC have had
more sweeping information powers that need to be
considered carefully
partnerships or companies and trusts (or any
legislation such as Sections 739 and 776 ICTA 1988
is thought to be appropriate).  Inevitably where Tax
Avoidance is of interest the sellers may not be
interested after they have spent your commission so
you really need an HMRC specialist to see if there
are any opportunities to defeat the attack. .
Useful links for Avoidance schemes that
HMRC are not happy about..

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) and known as COP9
These cases are where the Inland Revenue are
alleging serious fraud and can cover all taxes and all
circumstances usually under the
Disclosure Facility
Such cases need to be handled very carefully
as failure to deal with the issues properly can
result in your picture being published and
even a criminal prosecution. Nothing is safe
from this....

  • 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

it is even more important that you take
advantage of 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

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 in supervising and
controlling investigation teams dealing with
Proceeds of Crime information can be applied
in these cases to get you the best deal
humanly possible within the law.
Bill  can manage the enquiry to take the stress
off you as much as possible and let you get on
with your business

Bill delivers and you can chat confidentially on
07751720507. Ring anytime.

If you have a tax problem Bill can help
My aim is to get you
the best possible  
monetary settlement
that is legally possible
or   01224 658 962
View our details in the FreeIndex Tax Investigation directory.