CCM3045 - Liaison: Human Intelligence (HumInt)

What is HumInt?

Human Intelligence is the term for someone who gives information to the Department about possible offences. People may come across such offences through their trade, profession, business, employment or during their personal life. They might report this information to us for a variety of reasons, but the information is given voluntarily.

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

All staff must report information they receive from people about tax, tax credit or benefit offences, smuggling or any crime to the National HumInt Centre.

As soon as you receive this type of information, you need to send a copy of your notes to the HumInt Focal Point. You can find the list of HumInt Focal Points on the HumInt Intranet site. They will then submit a HumInt Contact Report on your behalf and provide you with any advice as necessary.