HMRC's Code of Practice 8 (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC operates its investigations into potential non-compliance. It outlines a clear structure for both HMRC and taxpayers, ensuring consistency in the investigation. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively examine suspected misconduct. Upho