The HMRC Code of Practice 8 (COP8)
HMRC's Framework sets out the expectations for how HMRC conducts its investigations into potential fraud. It outlines 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 examine suspected tax evasion. Adherence to COP8 is crucial for both pa