Specialist investigations for fraud and bespoke avoidance: COP 8

This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.



COP 8 is for guidance only and reflects HM Revenue and Customs position at the time of writing.

Published 28 August 2014
Last updated 4 November 2016 + full page history
  1. New version of the COP 8 has been added to this page.
  2. First published.