HMRC's Code of Practice 8 (COP8)
HMRC's Guide sets out the expectations for how HMRC manages its investigations into potential fraud. It establishes a clear guideline for both HMRC and taxpayers, ensuring consistency in the process. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively investigate suspected tax evasion. Upholding of COP8 is crucial for