CECCG12000 - HumInt
Important - Please read before handling the complaint
Human Intelligence (Humint) is any material or information volunteered (even if in response to a request) to an HMRC employee about another person’s wrongdoing (whether fraud, other criminality, non-compliance or other mischief) that attracts a legitimate expectation of confidentiality.
If you receive an allegation of corruption or wrongdoing by an HMRC Officer from a member of the public, you must ensure that you adhere to the HMRC HumInt policy and, where appropriate, report that allegation to the National HumInt Centre (NHC) as soon as possible by submitting a HumInt Contact Report (HCR) (see below).
Where there is any possibility that the individual providing the information legitimately expects it to be treated as confidential material, then that material is HumInt material and a report must be made to the NHC.
If the complainant indicates they have no expectation of confidentiality, it is good practice to check they understand the implications of that position. Would they be happy if the subject is told the details of the allegation and their identity? If they are unsure, the material must be treated as HumInt.
If the complainant confirms they have no expectation of confidentiality, they need not be treated as a HumInt and a report to the NHC is not required.
Where a complaint is made and it is not clear whether the complainant has an expectation of confidentiality, it is necessary to confirm this with the complainant and clearly record the response given.
There are times when it would be beneficial for HMRC to deal with the matter as a complaint, so when having those conversations with the complainant to establish expectation of confidentiality, it is reasonable to help them recognise that HMRC deals with allegations sensitively and how it would assist if they were willing for all their details to be passed to investigating teams. However if they do have legitimate concerns about expectation of confidentiality, they should be aware that they will not receive any feedback, and their concerns must be taken into consideration. If you are not sure, please let the NHC know their responses so they fully understand that situation.
Further guidance on the HumInt policy can be found via the following links:
- HMRC Humint Hub
- HMRC FIS Handbook