GRASPING HMRC'S CODE FOR PRACTICE 9 (COP9)

HMRC's Code of Practice 9 (COP9) outlines the structure for how taxpayers can successfully resolve tax disputes with HMRC. It provides a comprehensive procedure for managing these situations, aiming to attain fair and reasonable outcomes for both parties involved. Fundamental elements of COP9 include: Interaction with HMRC through structured cha