The HMRC Code of Practice 8 (COP8)
HMRC's Guide sets out the expectations for how HMRC operates its investigations into potential non-compliance. It provides a clear framework for both HMRC and taxpayers, ensuring fairness in the inquiry. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively examine suspected tax evasion. Upholding of COP8 is crucial for