CHG855 | Dealing with complaints: Complaints which include Human Intelligence (HumInt)

Human Intelligence (HumInt) is the term we use for someone who gives HMRC information about possible criminal offences, regulatory breaches, or non-compliance by a third party – like tax evasion or tax credit fraud. The information usually involves alleged wrongdoing and is a key source of intelligence for Risk & Intelligence Service (RIS).

Complaints can include information about third parties which has to be handled in line with the HumInt policy to ensure the information is captured and dealt with properly. If not it can lead to HMRC not being able to fully exploit the information provided by complainants, and may in some cases compromise proposed investigations into the activities of wrongdoers or HMRC officers. Complaints which include allegations of non-compliance for example in relation to tax credit fraud or allegations against HMRC staff suggesting breaches of our code of conduct should be handled(This content has been withheld because of exemptions in the Freedom of Information Act 2000). If you come across such information as part of your complaints handling duties please ensure you follow the flowchart (This content has been withheld because of exemptions in the Freedom of Information Act 2000)so that you deal with the information in the appropriate way.

Complaints handlers should be careful when recording such cases in CHART to ensure that HumInt information is handled appropriately i.e. either redacted or removed from the CHART record.