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 establishes a clear structure for both HMRC and taxpayers, ensuring transparency in the inquiry. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively scrutinize suspected irregularities. Upholding of COP8 i