HMRC's Code of Practice Eight (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC manages its investigations into potential fraud. It establishes a clear framework for both HMRC and taxpayers, ensuring consistency in the process. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively scrutinize suspected tax evasion. Upholding of