The HMRC Code of Practice 8 (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC conducts its investigations into potential fraud. It establishes a clear guideline for both HMRC and taxpayers, ensuring transparency in the process. COP8 aims to safeguard the HMRC Code of Practice 8 rights of taxpayers while enabling HMRC to effectively examine suspected irre