CH201680 - How to do a compliance check: using the internet for risk assessment and research: social media research

There will be occasions when a search of social media sites is considered reasonable and proportionate. All analysts, investigators, intelligence officers and compliance caseworkers using civil powers are permitted to carry out research categorised under Tier 1 overt open source research, in accordance with this guidance..

Accessing social media accounts

Social media is the name given to websites and applications that enable users to create and share content or to participate on social networking sites, for example Facebook, X (Twitter) and Instagram.  Many businesses set up social media accounts and, under Tier 1, you can access those accounts to obtain information about their business activities provided this does not require you to log into the website. Normally you do not need to log into these web sites to view the contents as they will usually be published to everyone.  

Where reasonable and proportionate you can also use social media to gather information about assets and lifestyles of individuals when checking the tax position of an individual.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)