HMRC's 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 provides a clear framework for both HMRC and taxpayers, ensuring transparency in the investigation. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively examine suspected tax evasion. Adherence t