Guidance

Specialist investigations for fraud and bespoke avoidance: Code of Practice 8

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

Documents

Details

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

Published 28 August 2014
Last updated 23 February 2018 + show all updates
  1. New section 'Public statement' has been added following HMRC’s change in policy relating to the use of open source material in compliance interventions.
  2. New version of the COP 8 has been added to this page.
  3. First published.