The HMRC Code of Practice 8 (COP8)
HMRC's Guide sets out the expectations for how HMRC manages its investigations into potential non-compliance. It outlines a clear structure for both HMRC and taxpayers, ensuring transparency in the inquiry. COP8 aims to ensure the rights of taxpayers while enabling HMRC to effectively scrutinize suspected tax evasion. Adherence to COP8 is vital fo