The HMRC Code of Practice 8 (COP8)
HMRC's Guide sets out the expectations for how HMRC conducts its investigations into potential tax avoidance. It establishes a clear structure for both HMRC and taxpayers, ensuring consistency in the inquiry. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively scrutinize suspected tax evasion. Upholding of COP8 is ess