Code of Practice 8

We specialise in Code of Practice 8 (COP8) Investigations for businesses across the UK using our 20 years of experience working with HM Revenue & Customs (HMRC) to bring any investigation against them to a speedy conclusion.

Code of Practice 8 Investigations are very serious matters which can be extremely hard on you, your business and accountants not well-versed in dealing with suspected tax evasion and fraud cases.

However, with our experience of working as an Inspector of Taxes behind us, we quickly establish where Code 8 Investigations are leading and determine the best outcome for you.

We take full control of any Code 8 Investigations so you can concentrate on your business while we defend your position and ensure you are treated fairly under the law.

We are non-judgemental and can assist you with any COP8 enquiry and, to save your time and money, if we don’t think we can help we'll let you know at the outset.

All our Code of Practice 8 services are competitively-priced and we will work on an hourly basis or under a fixed fee arrangement.

COP8 investigations are launched where HMRC suspects complex tax schemes are being used to help individuals, partnerships, companies and trusts avoid paying tax.

Although tax evasion or fraud is not initially suspected, Code 8 Investigations are triggered where evidence of the following kinds of tax schemes or transactions exist:

  • Contrived remuneration arrangements
  • Issues of status (self-employed or employee)
  • Pension schemes
  • Secondment of employees to or from overseas
  • Transfer of assets overseas
  • Unapproved share schemes
  • Use of non-domiciled individuals with assets based in the UK
  • Use of offshore accounts

However, if HMRC suspects serious tax evasion or tax fraud as a result of its findings, the investigation will be pursued under Code 9 (COP9) with further information available on our Code of Practice 9 page.

We also deal with a range of other Tax Investigations with further information available on the following pages of our website:

If you want to find out more about Code of Practice 8 contact us on 0845 409 4955 or at advice@palmerandcook.com or visit HMRC's Code of Practice 8 section.