HMRC's Code of Practice 8 (COP8)
HMRC's Guide sets out the expectations for how HMRC manages 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 scrutinize suspected tax evasion. Upholding of COP8 is vital for both