Chapter CCM5410

Published date16 April 2016
Record NumberCCM5410
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Surveillance activities are those that entail monitoring, observing or listening to persons. There are two forms of surveillance:

  • intrusive surveillance, and
  • directed surveillance.

HMRC is only permitted to undertake directed surveillance (see CCM5430 for the definition of directed surveillance). Activities constituting intrusive surveillance are...

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