CCM3045 - Liaison: Human Intelligence (HumInt)

What is HumInt?

HMRC staff must report any information receive which alleges non-compliance or a criminal offence. A person giving this information is known as a Human Intelligence source (HUMINT).

The quality of this information is crucial to HMRC. By getting the facts right, we are more likely to be successful in our civil and criminal prosecutions. Therefore, every time you receive a report of a possible criminal offence or statutory breach from a member of the public you must follow the Department’s new Human Intelligence policy. This will ensure the information is recorded correctly and that all technical, legal and disclosure issues are handled properly.

What to do with the information

For guidance on how to treat any information received from a HumInt refer to the dedicated HumInt intranet pages (HMRC intranet homepage - Report Fraud - HumInt).