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 framework for both HMRC and taxpayers, ensuring consistency in the inquiry. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively scrutinize suspected tax evasion. Comp