The HMRC Code of Practice 8 (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC manages its investigations into potential fraud. It provides a clear guideline for both HMRC and taxpayers, ensuring fairness in the inquiry. COP8 aims to ensure the rights of taxpayers while enabling HMRC to effectively scrutinize suspected irregularities. Upholding of COP8 i