The HMRC Code of Practice 8 (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC operates its investigations into potential fraud. It establishes a clear guideline for both HMRC and taxpayers, ensuring consistency in the inquiry. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively examine suspected irregularities. Compliance w