Fraud Civil Investigation Manual.
HMRC has published a revised version of Code of Practice 9, which outlines the Contractual Disclosure Facility for cases of suspected serious tax fraud. This update replaces all previous versions and applies to all new cases opened on or after 14 June 2023. It affects individuals and businesses currently under investigation by HMRC for serious tax non-compliance.
Source: https://www.gov.uk/hmrc-internal-manuals/fraud-civil-investigation. Summarised automatically from the official source — general information, not advice.