This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Excise Due Diligence Condition guidance

Compliance visit: Human Intelligence source (HumInt)

HMRC staff must report any information they receive from the companies they are auditing which indicates the possibility of non-compliance or a criminal offence. A person giving this information is known as a Human Intelligence source. Guidance is available at Human Intelligence