Informers normally give their information in confidence. Neither
the taxpayer nor his or her agent should be allowed to become aware
that anyone has informed against a taxpayer, or that his or her
affairs have been the subject of discussion or correspondence with
a third party. Sometimes the taxpayer or agent guesses that an
informer has contacted HMRC but you should not confirm this if
asked. Do not allow yourself to be drawn into a discussion with the
taxpayer or agent on the identity of a third party who wishes to
remain anonymous. It can be just as damaging to say whom the
informer is not as it is to reveal who the informer is, because the
taxpayer may be able to infer from your answers the identity of the
informer.
If an informer is prepared to give evidence at proceedings
should they become necessary, you must remember he or she may
change his or her mind as the hearing approaches. You should treat
the information as confidential for as long as possible and should
only reveal the informer's name after checking once more that the
informer is prepared to attend.
