Review of direct and indirect taxes decisions: arranging for a review: disclosure of sensitive information
A decision maker may receive sensitive information in relation to a case where a review has been requested. ‘Sensitive information’ includes for example
- details of an ongoing investigation
- intelligence information such as HumInt, or
- intelligence derived from anti money laundering reports known as SARs (Suspicious Activity Reports).
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
The decision maker can
- contact the National HumInt Centre for advice if intelligence is derived from HumInt, or
- contact the RIS Financial Intelligence Team for advice in relation to SARs.
Note: The RIS Financial Intelligence Team is a HMRC team embedded within the Serious Organised Crime Agency (SOCA). (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Intelligence information is usually held on file on an Information/Intelligence Report Form, known as a “5x5x5”. Where intelligence information is held in this form the decision maker may then pass this information to other officers within HMRC, such as the review officer, using the form 5x5x5.
They must not disclose the 5x5x5 to anyone outside of HMRC.
Where the 5x5x5 arises from HumInt the decision maker can disclose the intelligence information contained on the form in certain circumstances(This content has been withheld because of exemptions in the Freedom of Information Act 2000) . In doing so they must reproduce the information on a separate blank document:
Note: It is not acceptable to simply circulate the 5x5x5 having blanked out some of the wording on the form, such as material which directly or indirectly identifies the source of the information or sub sources.
For 5x5x5 arising from a Suspicious Activity Report the decision maker cannot disclose the intelligence contained on the report: such disclosure, even to a colleague may lead to the source of the intelligence being identified, which must not happen. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)