ARTG4340 - Review of direct and indirect taxes decisions: arranging for a review: disclosure of sensitive information

A decision maker may receive sensitive information in relation to a case where a review has been requested. ‘Sensitive information’ includes for example

• details of an ongoing investigation
• intelligence information such as HumInt, or
• intelligence derived from anti money laundering reports known as SARs (Suspicious Activity Reports).

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

The decision maker can contact

• the National HumInt Centre for advice if intelligence is derived from HumInt, or
• the RIS Financial Intelligence Team for advice in relation to SARs,
• a RIS Intelligence Adviser for general advice on the handling of intelligence

Note: The RIS Financial Intelligence Team is a HMRC team embedded within the National Crime Agency (NCA).

In general, the Review Officer or SOLS litigator should not be sent any intelligence or sensitive documents.

SOLS should only be sent evidence which has been relied upon when making our decision and which can be disclosed to the customer (but exceptions may apply, see ARTG8640).