HMRC's Code of Practice 8 (COP8)
HMRC's Guide sets out the expectations for how HMRC conducts its investigations into potential non-compliance. 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. Adherence to COP8 is es