The HMRC Code of Practice 8 (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC operates its investigations into potential fraud. It provides a clear framework for both HMRC and taxpayers, ensuring transparency in the inquiry. COP8 aims to ensure the rights of taxpayers while enabling HMRC to effectively scrutinize suspected misconduct. Adherence to COP8