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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: working the case: Human Intelligence (HumInt) sources

Human Intelligence is the generic term for all persons who give information to the Department about possible offences.

When information is offered or made accessible during the course of a compliance check you must fully and accurately provide a record of

  • the nature of the information
  • the reason why the HumInt is offering the information
  • the relationship between the HumInt and the informant
  • details of the HumInt

You must:

  • inform your manager immediately that you have had contact with a HumInt and
  • (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)

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

You must NOT disclose the fact that you have taken information from a HumInt to anyone other than your Line Manager. By Law we have a ‘Duty of Care’ - Article 2 Human Rights Act 1998 - to all our Human Source’s of Information (HUMINT) and we must take every care to protect their identity and the fact that they have provided information.

You must not task the HumInt to carry out any form of surveillance or activity as this could bring them within the definition of a Covert Human Intelligence Source (CHIS).

The Regulation of Investigatory Powers Act (RIPA) 2000 provides strict conditions on the use and handling of CHIS. (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)

(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)  

Managers must ensure staff are aware of the HumInt Policy and what their responsibilities are.