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 fraud. It establishes a clear framework for both HMRC and taxpayers, ensuring fairness in the inquiry. COP8 aims to protect the rights of taxpayers while enabling HMRC to effectively scrutinize suspected tax evasion. Adherence to COP8