ECSH34220 - Referrals: Human Intelligence (HumInt)

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.

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