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HMRC notified me that my tax affairs are being investigated under Code of Practice 9 on suspicion of serious tax fraud. Can I participate in the LDF?

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HMRC notified me that my tax affairs are being investigated under Code of Practice 9 on suspicion of serious tax fraud. Can I participate in the LDF?

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No. If there is a current Code of Practice 9 investigation or you have been arrested for a criminal tax offence you may not participate in the LDF.

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