HMRC's Code of Practice Eight (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC operates 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 investigate suspected tax evasion. Upholding of C