HMRC's Code of Practice 8 (COP8)
HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC operates its investigations into potential non-compliance. It outlines a clear guideline for both HMRC and taxpayers, ensuring fairness in the process. COP8 aims to protect the rights of taxpayers while enabling HMRC to effectively scrutinize suspected misconduct. Adherence to