The HMRC Code of Practice 8 (COP8)
HMRC's Guide sets out the expectations for how HMRC conducts its investigations into potential fraud. It establishes a clear framework for both HMRC and taxpayers, ensuring fairness in the process. COP8 aims to ensure the rights of taxpayers while enabling HMRC to effectively examine suspected tax evasion. Adherence to COP8 is essential for both p