ECSH34220 | Referrals: Human Intelligence (HumInt)

Human Intelligence (HumInt) is any material or information volunteered (even if in response to a request) to an HMRC employee about another person’s wrongdoing (whether fraud, other criminality, non-compliance or other mischief) that attracts a legitimate expectation of confidentiality.

Individuals and businesses can also Report tax fraud or avoidance to HMRC

If information is received from a supervised business in relation to suspected money laundering or terrorist financing, which came to them in the course of business, you should tell the business to submit a suspicious activity report (SAR) instead. You can find more information in Checking internal reporting and suspicious activity

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