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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Miscellaneous: Serious Organised Crime Agency (SOCA): contacting the Serious Organised Crime Agency

All communications with SOCA should go through CEI Intelligence Group.No other HMRC staff should have any direct dealings with SOCA.

Instances do very occasionally arise where HMRC staff, in the course of their work, suspect or become aware that a customer may be involved in criminality other than tax evasion (for example relating to drugs or any other crime). In such circumstances HMRC staff should not approach SOCA themselves, but should report their suspicions to the CEI intelligence Group (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

CEI will consider it for disclosure through established gateways under the Anti-Terrorism (Crime and Security) Act 2001.