Guidance

Fraud Investigation Service: Code of Practice 8

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

Documents

Fraud Investigation Service — Code of Practice 8

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Details

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

Updates to this page

Published 28 August 2014
Last updated 15 October 2025 show all updates
  1. The page and title have been updated as the Fraud Investigation Service directorate of HMRC carry out these investigations.

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

  4. First published.

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