The HMRC Code of Practice 8 (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC conducts its investigations into potential tax avoidance. It outlines a clear guideline for both HMRC and taxpayers, ensuring fairness in the inquiry. COP8 aims to protect the rights of taxpayers while enabling HMRC to effectively examine suspected tax evasion. Compliance with