The HMRC Code of Practice 8 (COP8)
HMRC's Framework sets out the expectations for how HMRC conducts its investigations into potential fraud. It outlines a clear guideline for both HMRC and taxpayers, ensuring fairness in the inquiry. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively investigate suspected irregularities. Upholding of COP8 is vital for