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