Grasping HMRC Code of Practice 9 (COP9)
HMRC Code of Practice 9 establishes a guideline for how taxpayers should engage with HMRC in the course of an assessment. It sets expectations for both parties, promoting a fair and clear process. Adherence to COP9 may mitigate the risk of penalties. It's essential in order to grasp your rights and processes involved when engaging with HMRC during