Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Working the examination: Surveillance

Surveillance activities are those that entail monitoring, observing or listening to persons. There are two forms of surveillance:
 

  • intrusive surveillance, and
  • directed surveillance.

HMRC is only permitted to undertake directed surveillance (see CCM5430 for the definition of directed surveillance). Activities constituting intrusive surveillance are described at CCM5420. You must avoid at all times carrying out any activity, which might amount to intrusive surveillance.