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
  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.

Documents

Fraud Investigation Service — Code of Practice 8

PDF, 207 KB, 6 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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