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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Liaison: Liaison Within and Outside the HMRC

This section deals with procedures for passing on and receiving intelligence within HMRC and externally. It tells you who you can and cannot exchange information with, and how any exchanges should be made. You must follow the procedures in this section at all times, taking particular care not to pass on or seek any information to which you are not entitled.