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 establishes a clear framework for both HMRC and taxpayers, ensuring fairness in the investigation. COP8 aims to protect the rights of taxpayers while enabling HMRC to effectively scrutinize suspected irregularities.

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