The HMRC Code of Practice 8 (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC conducts its investigations into potential fraud. It establishes a clear structure for both HMRC and taxpayers, ensuring fairness in the inquiry. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively investigate suspected irregularities. Adherence t