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HMRC internal manual

Technical Teams Operational Guidance

Code of Practice 8: particular types of Code of Practice 8 cases: origin of Code 8 cases

Code 8 cases can come to SI from a number of sources.

Local Compliance submissions - These cases need to be reviewed as a priority and in accordance with the time limits set out in the SI Business Plan, particularly if the case is currently under investigation in the Local Compliance Office.

Other HMRC offices (see TTOG3445) - These need to be reviewed in accordance with any time limit set out in the relevant Protocol.

HumInt cases - For further information about HumInt (including CHIS) reference should be made to SIOG2100 and the Enforcement Handbook; In the past COP8 cases have been derived from Voluntary Disclosures. The circumstances under which this can now happen are very rare. Reference should be made to SIOG2300. These cases need to be given very careful consideration.

Voluntary disclosures submitted under a disclosure facility (for example, the Liechtenstein Disclosure Facility) or as a result of an offshore initiative (for example, the Swiss Agreement), where there are concerns that the disclosure may not reflect the full extent of the liability and fraud is not suspected. Reference should be made to SIOG2300

Self-generated or from projects and spin-offs (see TTOG3470)