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HMRC internal manual

Securities Guidance

Requirement to give security: post-NOR action: forwarding cases to Criminal Investigation

There is a Service Level Agreement (SLA) between Securities Teams in Specialist Investigations and Criminal Investigation (CI). Details are in the Standard Work Instructions (SWI).

The SLA sets out agreed de minimis limits below which cases should not be referred to CI, though Securities Teams will still be able to approach CI with specific cases that would not normally meet the standard referral criteria, for example barristers and accountants.

Before you forward a case to CI for them to consider taking criminal proceedings you should review in line with the SWIs checking, in particular, that you have proof of service of the NOR.