Code of Practice 8 (COP 8)

COP 8 is used in cases where there has been a significant loss of revenue to HMRC or as a result of a complex tax arrangement or avoidance scheme being used, but usually no suspected fraud.

Why seek advice?

  • These cases can vary widely in scope, which makes it important to seek professional advice before speaking to HMRC.
  • While there might be no suspected fraud at the outset, the investigation should be treated seriously as HMRC will usually believe a large amount of tax is at stake.
  • These cases usually involve a large amount of data gathering and analysis which may be complex.
  • A professional advisor can help you to understand the scope of HMRC’s powers and the information it is able to request from the outset.
  • Your penalties may be significantly reduced if a high quality disclosure is made.

How we can help

  • We take a personal approach and make sure we clarify complex issues so that you are kept fully informed throughout the process.
  • COP 8 enquiries are daunting but our multi-award winning team has experience from both an HMRC and advisor perspective and can guide you throughout.
  • We take a hands-on approach. Some cases require a robust stance to be taken with HMRC, or sometimes a practical or discreet solution needs to be negotiated.
  • We have successfully defended many clients who are subjected to enquiries by HMRC.

Contact us

Sean Wakeman
Sean Wakeman
Partner, Head of Tax Resolutions
London
John Cassidy
John Cassidy
Partner, Tax Resolutions
London