On 23 February 2018, HMRC’s Fraud Investigation Service published a revised version of its COP 8 guidance. The guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HMRC carry out civil tax investigations where serious fraud is not suspected but investigation is considered necessary. It explains how the investigation will proceed and the possible penalty reductions for disclosure and co-operation.
The only policy change relates to HMRC’s use of open source material, including blogs and social networking sites where no privacy settings have been applied.
A copy of the guidance can be viewed here.