HMRC's Code of Practice 8 (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC conducts its investigations into potential tax avoidance. It outlines a clear structure for both HMRC and taxpayers, ensuring fairness in the inquiry. COP8 aims to ensure the rights of taxpayers while enabling HMRC to effectively examine suspected misconduct. Compliance with C