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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Working the Enquiry: Human Intelligence (HumInt) Sources

Human Intelligence - HumInt for short - is the term we use for someone who gives HMRC information about possible criminal offences, regulatory breaches, or non-compliance - like tax evasion or tax credit fraud. This can be

  • information provided by letter, fax, face to face, email or telephone
  • from someone who gives us their name or from someone who remains anonymous.

You may receive this type of information as part of your enquiry (for example the person you are looking at tells you ‘I don’t know why you’re looking at me, you should be looking at x’), your day to day work through a telephone call or email, a letter sent to your office, or your personal life. This may be about your specific area of work or other areas for which HMRC are responsible. The HumInt policy also covers information provided about areas that HMRC are not responsible for such as immigration or drugs.

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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 Sources of Information (HUMINT) and we must take every care to protect their identity and the fact that they have provided information.

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