HMRC's Code of Practice Eight (COP8)
HMRC's Guide sets out the expectations for how HMRC conducts its investigations into potential non-compliance. It provides a clear guideline 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 is vital for