The HMRC Code of Practice 8 (COP8)
HMRC's Framework sets out the expectations for how HMRC conducts its investigations into potential tax avoidance. 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 scrutinize suspected tax evasion. Compliance with COP8 is cruci