HMRC publish Codes of Practice (COP) which describe how particular areas of work will be conducted. The codes give taxpayers a commitment to standards of consistency and fairness and also advise how to complain and obtain redress.
The Fraud Investigation Service operates under its own codes of practice:
- Ìý
•ÌýÌýÌýÌý COP 8 (also known as Code 8) where fraud is not suspected
- Ìý
•ÌýÌýÌýÌý COP 9 (also known as Code 9) for cases of suspected fraud
The COP apply to the tax affairs of individuals, partnerships, limited liability partnerships (LLPs), companies and trusts and covers all of the taxes, duties, levies and contributions for which HMRC is responsible.
Code of Practice 8 (COP 8)
The type of cases worked by the Fraud Investigation Service under COP 8 are, in general, cases involving suspected avoidance where a substantial amount of direct or indirect tax is at risk, but where fraud is not thought to have occurred.
COP 8 applies to all investigations where the Contractual Disclosure Facility under COP 9 are not used (see
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Web page updated on 17 Mar 2025 15:33