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HMRC internal manual

Money Laundering Regulations: Compliance

Legislation: Wider Criminality

HMRC Compliance officers also have a general obligation to report any suspicion they may have that a business or an employee of a business is involved in wider criminality such as people or drug trafficking etc. If officers see, hear or are verbally advised of Information / Intelligence either during working hours or outside of working hours the following standard operating procedures should be followed.