HMRC'S CODE OF PRACTICE EIGHT (COP8)

HMRC's Code of Practice Eight (COP8)

HMRC's Code of Practice 8 (COP8) sets out the expectations for how HMRC manages its investigations into potential tax avoidance. It establishes a clear guideline for both HMRC and taxpayers, ensuring consistency in the investigation. COP8 aims to safeguard the rights of taxpayers while enabling HMRC to effectively investigate suspected misconduct.

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