SIOG6340 - Investigation work: confidentiality: confidentiality and HumInts

HMRC staff talk to taxpayers and the public every day without any issues but when someone gives you information about another person’s or business’s wrongdoing HumInt can apply.

Human Intelligence (HumInt) is any material or information volunteered (even if in response to a request) to an officer of HMRC about another person’s wrongdoing (whether fraud, other criminality, non-compliance or other mischief) that attracts a legitimate expectation of confidentiality.

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