HMRC's Code of Practice 8 (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC operates its investigations into potential tax avoidance. It provides a clear framework for both HMRC and taxpayers, ensuring fairness in the process. COP8 aims to ensure the rights of taxpayers while enabling HMRC to effectively investigate suspected irregularities. Complianc