HMRC – Fraud Investigation Service (FIS)

Background To HMRC FIS

HMRC FIS was created in 2015 from the merger of:

• HMRC’s Criminal Investigations.
• HMRC’s Specialist Investigations (Previously call Specialist Civil Investigations).  

Most UK taxpayers will never have heard of HMRC FIS, and they never will.

If you are contacted by HMRC FIS you urgently need to seek help.  

We can help – Get In Touch.  

Initial Letter Sent By HMRC FIS

The opening lines of the first letter from HMRC FIS will usually read:   

• “I am writing to you because I have reason to suspect you have committed tax fraud.”
• “I enclose a copy of Code of Practice 9 (COP9)”.      

Their letter will also state that in return for HMRC not commencing a criminal investigation they will:

1. Offer a Contract Disclosure Facility (CDF) allowing disclosure of all taxes/duties brought about by deliberate and non deliberate behaviour.
   Only tax frauds disclosed will be covered by offer not to commence a criminal investigation.
2. Allow you 60 days to:
   1. Accept their CDF offer and make an outline disclosure in which all tax fraud is admitted. Or 
   2. Reject their CDF offer.  

If no response is received by HMRC they will carry out their own criminal investigation with a view to prosecution.

If You Are Contacted By HMRC FIS

If HMRC FIS make contact, you need to obtain specialist advice immediately.

Do not delay.

Do not attempt to deal with this matter yourself.  

Time really is of the essence because the 60 day clock runs down very quickly.    

You do not need to be a tax expert to recognise from the background set out above that HMRC Fraud Investigation Services:

A) Deal with extremely serious issues involving:

• Suspected criminal activity – such as tax fraud.
• Suspected tax avoidance / tax avoidance schemes. 

B) Is staffed by highly trained experienced specialists in:

• Tax investigations
• Tech
• Tax law and procedures
• Accounting
• Data collation