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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Working the examination: Obtaining authority for directed surveillance

In any case where you consider there are good reasons for carrying out directed surveillance you should, having first discussed the issues with your manager obtain authority from the Authorising Officer for your Area, by following the guidance in the SIGMA section of the HMRC Enforcement Handbook.