The Regulation of Investigatory Powers Act 2000 came into effect
in July 2000.
It regulates the way in which public authorities carry out
certain covert activities.
Activities that are properly authorised under that Act are
not unlawful for the purposes of the Human Rights Act. See
SDLTM80700.
Activities that can be authorised are strictly regulated to
make sure that an appropriate balance is struck between the
individual’s rights and the needs of the state.
The main HM Revenue & Customs activities covered by the
Regulation of Investigatory Powers Act 2000 are directed
surveillance and the use of covert human intelligence sources. This
is the term for informants and undercover officers. However, the
definition goes beyond our traditional ideas of what constitutes an
informant.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
All covert human intelligence sources must be authorised and
a strict handling procedure applied. The only area of the
Department currently permitted to handle covert human intelligence
sources is SCO. Their use by local services staff is strictly
forbidden.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
This guidance is mandatory. Failure to follow it have could
have serious consequences and may, in some circumstances, result in
disciplinary action.
In addition to enabling covert activities, the Regulation of
Investigatory Powers Act 2000 gives the subjects of the covert
activity rights of appeal.
Directed surveillance and covert human intelligence sources
are overseen by the Office of the Surveillance Commissioner.
HM Revenue & Customs is inspected annually by the Office
of the Surveillance Commissioner and it is vital that the proper
procedures are followed.
Detailed guidance on surveillance can be found in SCS Memos
on the Intranet at SCS145/RS53/02 (surveillance) and SCS146RS54/02
(covert human intelligence sources). The guidance on procedures is
in SCS34/03.
