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Once a case has been classified as an avoidance cases which requires an investigative approach (see A7.420), the Fraud Investigation Service (FIS) will register it as a Code of Practice 8 (COP 8 and also known as Code 8) case. This applies where fraud is not involved. For details of the investigation that may be started where fraud is suspected, see A7.423.

Once it has been categorised as a COP 8 case, the case will then go through the following process:

1. Ìý

   •ÌýÌýÌýÌý the case will be formally opened and notification will be given to the taxpayer

2. Ìý

   •ÌýÌýÌýÌý an opening meeting will be arranged between the FIS officers and the taxpayer

3. Ìý

   •ÌýÌýÌýÌý the case will be progressed with further correspondence or meetings or visits

4. Ìý

   •ÌýÌýÌýÌý a payment on account may be requested from the taxpayer

5. Ìý

   •ÌýÌýÌýÌý the investigation will be drawn to a conclusion which is likely to include a financial settlement and the signing of a certificate of full disclosure