HMRC's Code of Practice 8 (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC manages its investigations into potential non-compliance. It establishes a clear guideline for both HMRC and taxpayers, ensuring fairness in the investigation. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively investigate suspected misconduct. U