The HMRC Code of Practice 8 (COP8)
HMRC's Guide sets out the expectations for how HMRC conducts its investigations into potential tax avoidance. It provides a clear guideline for both HMRC and taxpayers, ensuring transparency in the inquiry. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively examine suspected tax evasion. Adherence to COP8 is vital fo