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HMRC internal manual

Specialist Investigations Operational Guidance

From
HM Revenue & Customs
Updated
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Case identification: human intelligence sources (HumInts): background

A HumInt (Human Intelligence source) is defined as ‘a person who gives information to the Department relating to a possible criminal offence or regulatory breach (including any offence that may be dealt with under civil provisions)’.

SI receives information concerning possible offences or regulatory breaches from members of the public or trade. Subject to the nature and frequency of the contacts with these Human Intelligence Sources (HumInts), it is possible that these individuals should be treated as Covert Human Intelligence Sources (CHIS) under the Regulation of Investigatory Powers Act.

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

Supplementary guidance is also available on the Human Intelligence Intranet site