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HMRC internal manual

Specialist Investigations Operational Guidance

SIOG2130 - Case identification: human intelligence sources (HumInts): detailed guidance

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

Supplementary guidance is also available on the Human Intelligence Intranet site.