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