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HMRC internal manual

Technical Teams Operational Guidance

Investigation work: establishing the facts: Third party information work in COP 8 and 9 cases

SI places a particular emphasis on third party information in Code 8 and Code 9 investigations. In almost all SI cases there will be some third party aspect. In many cases analysis of third party information is crucial in the identification of the case in the first place.

Third party work can be important in all types of SI case

  • many Code 8 cases are derived from Projects. Many of these will have developed along a seam of third party information or have been derived from an analysis of information provided by Risk & Intelligence Service (RIS) etc.
  • many Code 8 cases will go on to feature extensive third party work during the Investigation
  • Code 9 cases require third party investigation to allow us to be satisfied that a disclosure is correct and complete.

The guidance in SIOG4120 should be followed in respect of third party investigation work.