CIF stands for Civil Investigations of Fraud. HM Revenue & Customs investigations into cases of suspected serious tax fraud, tax evasion and tax avoidance have for many years been dealt with by specialist offices. Special civil investigations of fraud units are similar in set up to the old Special Compliance Office, Enquiry Branch and Special Offices set up in the 1970s and 1980s. As more and more Inspectors are redeployed back to local districts it is likely that more CIFs will be dealt with locally so taxpayers and their advisers need to be alert to enquiries issued under Code of Practice 8 (COP8) and Code of Practice 9 (2005) (COP9).

Morris Palmer have extensive experience in dealing with the type of cases likely to emanate from these CIF units. For information on likely triggers to an investigation under COP8 or COP9, follow the links on the left.

Should you have any further queries regarding Civil Investigations of Fraud, please contact us on solutions@morrispalmer.co.uk or call 01403 750 444.