THE HMRC 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 framework for both HMRC and taxpayers, ensuring fairness in the investigation. COP8 aims to ensure the rights of taxpayers while enabling HMRC to effectively scrutinize suspected irregularities. Com