Pure Tax Investigations

About Pure Tax Investigations

Pure Tax Investigations is a specialised service platform designed for businesses, entrepreneurs, and private clients facing scrutiny from HM Revenue & Customs (HMRC). It functions as an independent, expert intermediary, providing a robust defensive layer between clients and the tax authority. The platform's core architecture is built around deep, first-party integration with HMRC's operational protocols, including Code of Practice 9 (COP9), Code of Practice 8 (COP8), and various disclosure facilities. Its primary value proposition is delivering certainty and resolution in high-stakes tax disputes by leveraging proprietary knowledge from ex-HMRC senior personnel. The service is engineered for clients with complex tax affairs, from routine compliance checks to serious civil fraud investigations, ensuring seamless handling of intrusive enquiries and facilitating voluntary disclosures to mitigate penalties and legal risk.

Features of Pure Tax Investigations

HMRC Protocol Integration

Pure Tax Investigations is pre-configured with deep-seated compatibility for HMRC's key investigation frameworks, including COP9 (Contractual Disclosure Facility) and COP8. This integration allows for precise, protocol-aware case management, ensuring all communications and disclosures meet HMRC's stringent technical and procedural requirements, thereby optimizing the process for a civil settlement.

Specialist-Led Case Engine

Each client case is managed by a dedicated team of qualified tax investigation specialists, led by ex-HMRC senior tax inspectors. This feature provides direct access to insider knowledge of HMRC's operational stack and investigative methodologies, enabling a defensive strategy that is both technically robust and pragmatically aligned with HMRC's current compliance environment.

Multi-Facility Disclosure Handler

The service includes a dedicated module for managing voluntary tax disclosures under HMRC's various campaigns, such as the Worldwide Disclosure Facility (WDF) and the Let Property Campaign (LPC). This handler ensures accurate compilation, calculation, and submission of historical data, integrating seamlessly with HMRC's digital disclosure systems to regularise past affairs efficiently.

Full-Spectrum Compliance Interface

From simple queries to complex, cross-tax investigations into large corporates, Pure Tax Investigations offers a unified interface for all HMRC compliance checks. This scalable feature provides consistent defence and management, handling data requests, meetings, and negotiations to relieve client pressure and ensure all interactions are handled with technical precision.

Use Cases of Pure Tax Investigations

Defence Against COP9 Fraud Investigations

Clients who have received a COP9 letter from HMRC's Fraud Investigation Service use this service to navigate the Contractual Disclosure Facility (CDF). Specialists provide end-to-end management, from the initial outline disclosure to the final settlement, leveraging protocol integration to seek a civil resolution and avoid criminal prosecution.

Managing Complex COP8 Enquiries

Businesses and individuals under Code of Practice 8 investigation for suspected avoidance or sophisticated tax issues utilise this service. The specialist team analyses HMRC's technical arguments, prepares detailed rebuttals, and handles all negotiations, using their deep understanding of HMRC's approach to challenge assertions and defend the client's position.

Voluntary Disclosure via HMRC Campaigns

Taxpayers with undisclosed income from offshore assets, property rentals, or crypto gains use the service to make a voluntary disclosure under the WDF or LPC. The team ensures full compatibility with the specific campaign rules, calculates all liabilities and penalties accurately, and submits a complete disclosure to minimise financial exposure.

Corporate Cross-Tax Compliance Check

Large businesses facing a comprehensive HMRC compliance check across multiple taxes (e.g., Corporation Tax, VAT, PAYE) engage the service. Specialists act as the central buffer, coordinating responses, managing information requests, and interfacing with HMRC to provide a cohesive defence and bring the enquiry to a swift, commercial conclusion.

Frequently Asked Questions

Is a COP9 tax fraud investigation serious?

Yes, a Code of Practice 9 (COP9) investigation is a serious civil procedure initiated by HMRC's Fraud Investigation Service when they suspect serious tax fraud. The process is designed to secure a financial recovery (tax, interest, and penalties) on a civil basis. While it is an alternative to a criminal prosecution with a view to jail time, it requires expert navigation of the Contractual Disclosure Facility (CDF) to achieve this outcome and avoid criminal proceedings.

What is the difference between COP8 and COP9?

COP8 and COP9 are both HMRC investigation codes but for different categories of suspicion. COP9 is used specifically where HMRC suspects serious tax fraud and offers the taxpayer the CDF process for a civil settlement. COP8 is used for cases where HMRC suspects avoidance or technical issues, but not fraud. The strategies, disclosure requirements, and potential outcomes differ significantly, requiring specialist knowledge of each protocol's framework.

What is the Worldwide Disclosure Facility (WDF)?

The Worldwide Disclosure Facility (WDF) is a dedicated HMRC service for taxpayers to disclose UK tax liabilities related to offshore interests, such as income or gains from foreign assets. It provides a standardised framework for calculation and disclosure. Using Pure Tax Investigations ensures full compatibility with the WDF's technical requirements, correct calculation of liabilities, and proper submission to settle historical affairs.

Why do I need a specialist for an HMRC compliance check?

Even routine HMRC compliance checks can escalate quickly due to the complexity of tax law and HMRC's increasingly data-driven approach. Specialists provide an essential buffer, ensuring all communications are technically precise and strategically managed. They prevent missteps that could broaden the enquiry, relieve significant administrative and emotional pressure, and leverage their knowledge of HMRC's systems to achieve a faster, more favourable resolution.