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HMRC internal manual

Specialist Investigations Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Case identification: surveillance: work that is not ‘directed surveillance’ - further examples

Further examples of work that is not ‘directed surveillance’ include:

  • obtaining third party information under a statutory power
  • using information in the public domain, such as the internet
  • observations of a general nature, such as walking down a street to establish the numbers and types of businesses in an area.