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HMRC internal manual

Claimant Compliance Manual

Liaison: Meaning of Intelligence

Intelligence is more than information. It sums up what you have learned from the information you have obtained. So, for example, the documents and explanations etc. you obtain from a customer to check whether s/he is living with a partner are information. If you conclude from the information that the customer is in fact living with a partner, and think that it would be useful for SA to know this, your conclusions would be intelligence for SA.

The intelligence you pass on will be one component of the risk assessment the CCRO carries out for SA. It will add to the total risk but, unless it is particularly powerful, will not on its own inevitably lead to the SA case being identified for enquiry.