Code of Practice
8 Investigations
HMRC may issue a Code of Practice 8 (COP8) notice if they suspect tax avoidance or other complex irregularities that do not necessarily involve fraud. These cases are often technical in nature and may involve trusts, international assets, aggressive tax planning, or undeclared income.
My Tax Consultants support individuals and businesses throughout the UK who are facing a COP8 investigation. We aim to minimise disruption while working towards a fair and lawful resolution.
What is a COP8 Investigation?
A COP8 tax investigation is initiated when HMRC’s Fraud Investigation Service suspects that a significant amount of tax may have been lost due to arrangements or behaviour falling outside acceptable tax practice.
Unlike Code of Practice 9, COP8 cases are not automatically linked to fraud or criminal proceedings. However, if fraud is discovered during the process, the case may be reclassified.
The types of issues that may lead to a HMRC COP8 enquiry include:
- Suspected tax avoidance schemes
- Use of offshore accounts or trusts
- Complex company structures to reduce tax liabilities
- Misuse of tax reliefs
Inaccurate or incomplete returns in high-value cases
How We Assist with HMRC Code of Practice 8
Our work on COP8 HMRC cases focuses on accurate representation, negotiation, and reducing your potential exposure. We help you respond fully and correctly to HMRC while preserving your position.
Our support includes:
- Reviewing your tax affairs and identifying key areas of concern
- Preparing your response to HMRC’s information requests
- Coordinating with accountants, advisers, or other professionals as needed
- Managing discussions with HMRC’s investigation team
- Assessing the basis of the investigation and challenging errors or assumptions
We recognise the stress and reputational risks that come with a COP8 tax investigation, especially where significant sums or high-profile assets are involved. Our goal is to bring the process under control and work towards a practical outcome.
Should You Be Concerned?
While COP8 investigations are civil, they can still lead to penalties, significant settlements, and increased scrutiny in future. If HMRC believes there has been a deliberate attempt to reduce tax through artificial arrangements, they may escalate the case or apply increased penalties.
In some cases, where third-party advisers have marketed tax planning, individuals may become involved without fully understanding the risks. We can assess your position and help determine how best to proceed based on the evidence and disclosure history.
Voluntary Disclosures Related to COP8
If you believe you have entered into questionable tax arrangements or omitted income from previous filings, we can help you consider a tax avoidance disclosure. Acting before HMRC initiates contact can often result in reduced penalties and avoids more aggressive enforcement.
We handle voluntary disclosures discreetly and effectively, presenting your case in a way that encourages settlement without unnecessary escalation.
Why My Tax Consultants?
We are regularly instructed in HMRC Code of Practice 8 matters across a wide range of sectors. Our team is experienced in dealing with HMRC’s Fraud Investigation Service and understands the procedural and technical demands of these cases.
Clients come to us for:
- Clear advice on how best to handle their tax investigation
- Support in defending against claims of suspected tax avoidance
- Confidence in the accuracy and completeness of their disclosures
- Professional representation throughout the case
Speak to a Tax Specialist Today
If you’ve received a COP8 letter from HMRC, or are worried about the consequences of a COP8 tax investigation, get in touch with My Tax Consultants today. Our team will assess your situation in complete confidence and offer reliable support from day one.
