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

HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
, see all updates

Working the examination: Work that is not directed surveillance

You will not be carrying out directed surveillance if you are acting openly as a Revenue official. If you introduce yourself as from the Revenue, you are not acting covertly, therefore you are not carrying out directed surveillance. But:

  • you must consider prior to any such activity whether you will take advantage of the situation to undertake an activity that is directed surveillance. Such activities must always be authorised
  • you must protect the confidentiality of the claimant(s) as far as possible. Sometimes, in order to protect the confidentiality of the claimant(s), you will not introduce yourself as from the Revenue unless challenged. Your motive is not to act covertly, and this is not in itself directed surveillance.