The HMRC Code of Practice 8 (COP8)
HMRC's Guide sets out the expectations for how HMRC manages its investigations into potential fraud. It provides a clear framework for both HMRC and taxpayers, ensuring fairness in the inquiry. COP8 aims to ensure the rights of taxpayers while enabling HMRC to effectively scrutinize suspected tax evasion. Adherence to COP8 is crucial for both part