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HMRC internal manual

Technical Teams Operational Guidance

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HM Revenue & Customs
Updated
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Case identification: information source to assist identification: Third Party Information Directory

The Third Party Information Directory contains advice on the accessibility of information and the statutory basis by which information can be obtained.

Investigators involved in all third party enquiry work must always observe the confidentiality and other requirements relating to the use of information referred to in the Directory. For further information on confidentiality you should refer to the SIOG and the Information Disclosure Guide.