HMRC's Code of Practice Eight (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC operates its investigations into potential non-compliance. It provides a clear guideline for both HMRC and taxpayers, ensuring fairness in the process. COP8 aims to ensure the rights of taxpayers while enabling HMRC to effectively examine suspected tax evasion. Upholding of CO