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HMRC internal manual

Compliance Operational Guidance

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

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.

CI 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 or
  • statutory breach

the caseworker must

  • follow HMRC’s Human Intelligence policy.

The caseworker must

  • discuss the matter with the manager before approaching the third party.

The manager will

  • decide whether the third party is a ‘witness’,
  • whether the Human Intelligence policy applies and
  • make an appropriate record on the review papers.

Whenever a third party is a HUMINT the caseworker must

  • ask them whether they expect confidentiality.

If the HUMINT does not expect confidentiality the caseworker must

  • take a witness statement or
  • complete a HUMINT contact report (HCR) and send it to the National HUMINT Centre (NHC).

If the HUMINT does expect confidentiality the caseworker must

  • complete a HUMINT contact report (HCR) and send it to the NHC.

More information on the HMRC Human Intelligence policy can be found on the Intranet.

More information on taking witness statements can be found in the Enforcement Manual.