THE HMRC CODE OF PRACTICE 8 (COP8)

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 provides a clear framework for both HMRC and taxpayers, ensuring consistency in the inquiry. COP8 aims to ensure the rights of taxpayers while enabling HMRC to effectively scrutinize suspected irregularities. Compliance with COP8 is ess

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