Guidance

Fraud Investigation Service: Code of Practice 8

This guidance explains how the Fraud Investigation Service directorate of HMRC carry out investigations.

• From: HM Revenue & Customs
• Published: 28 August 2014
• Last updated: 15 October 2025 — See all updates

Documents

Fraud Investigation Service — Code of Practice 8

PDF, 207 KB, 6 pages

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Details

Code of Practice 8 is for guidance only and reflects HMRC’s position at the time of publishing.

Published 28 August 2014

Last updated 15 October 2025 + show all updates

1. 15 October 2025

   The page and title have been updated as the Fraud Investigation Service directorate of HMRC carry out these investigations.

2. 23 February 2018

   New section 'Public statement' has been added following HMRC’s change in policy relating to the use of open source material in compliance interventions.

3. 4 November 2016

   New version of the COP 8 has been added to this page.

4. 28 August 2014

   First published.