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 outlines a clear structure 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 irregularities. Adherence to COP8 is