The HMRC Code of Practice 8 (COP8)
HMRC's Guide sets out the expectations for how HMRC operates its investigations into potential tax avoidance. It outlines a clear guideline for both HMRC and taxpayers, ensuring consistency in the process. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively investigate suspected misconduct. Upholding of COP8 is vital