COG906080 - Compliance Operational Guidance - HMRC internal manual
COG906080 - Supporting Guidance: employer compliance: guidance by subject: working the case: Human Intelligence (HumInt) sources You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Human Intelligence is the generic term for all persons who give information to the Department about possible offences. Detailed guidance for all HMRC staff can be found at Human Intelligence (Humint). When information is offered or made accessible during the course of a compliance check you must fully and accurately provide a re...
Source: gov.uk