CH207315 | How to do a compliance check: establishing the facts: asking for information: protecting information sources

HMRC has a duty to protect the people who provide information to the department and to take reasonable care in the management of the information that people have provided.

You must not ask for anything, or include anything in an information notice, that might identify an informant or the source of the information provided.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Example

You receive a Suspicious Activity Report suggesting a person has banked significant quantities of cash. You cannot require the person to provide information about the bank account they have used unless they have already told you about the account.