The HMRC Code of Practice 8 (COP8)
HMRC's Framework sets out the expectations for how HMRC manages its investigations into potential non-compliance. It provides 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. Upholding of COP8 is es