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HMRC internal manual

Specialist Investigations Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Case identification: surveillance: The Regulation of Investigatory Powers Act 2000 (RIPA)

The Regulation of Investigatory Powers Act 2000 (RIPA) was introduced to:

  • provide a legal basis for the covert activities of various named public authorities including HMRC
  • regulate the way in which those activities are carried out
  • ensure that a person’s rights of privacy under Article 8 are only interfered with when necessary
  • permit the use of covert surveillance and informers (called Covert Human Intelligence Source (CHIS), under RIPA) subject to an authorisation procedure
  • provide rights of appeal against covert activities and extend the Chief Surveillance Commissioner’s role to include the oversight of directed surveillance and CHIS

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