HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): third party information - HUMINT

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Human Intelligence (HUMINT) is the term for someone who provides information to HMRC about possible offences, either voluntarily or as part of a review or enquiry.

Construction industry caseworkers may obtain information from a third party in connection with a review of a contractor or subcontractor. If the information is in relation to a possible:

  • criminal offence
  • statutory breach

the caseworker must establish whether the person has an expectation of confidentiality.

If they do not, this is not HUMINT, but the caseworker must still take a witness statement.

If they do, the caseworker must follow HMRC’s Human Intelligence policy.

They must complete a HUMINT contact report (HCR) and send it to the National HUMINT Centre (NHC).

(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)