Systems and processes: Intelligence
Intelligence is defined as the outcome of gathering, development and analysis of information.
HMRC collects and receives intelligence from a variety of sources.
Further information on how the department deals with intelligence can be found in the intelligence hub
Any form of Intelligence has to be handled correctly or there is a risk that it cannot be used. Information provided to HMRC has strict guidelines placed on it and can only be passed to other parties in specific circumstances. The Information Disclosure Guide has more information.
The Third Party Information Directory (TPID) contains details of what information exists and how to obtain it.
The Anti Avoidance Group (AAG) has a specific intelligence section. The link explains what they do and how to obtain or pass on information.
Intelligence officers in RIS Coventry can obtain information from the Gangmasters Labour Abuse Authority (GLAA). If you require information you should complete the GLA template (Word 84KB) and send to the RIS mailbox National Labour Provider, R&I Team (RIS Risk Ops).
A person who gives HMRC information about possible criminal offences, regulatory breaches, or non-compliance by a third party is known as a Human Intelligence Source (HumInt)
If you receive such information the how to report flowchart details the action you should take.
Further information is available in Humint FAQs and in the Humint Aide Memoire.