Chapter CH206125
| Published date | 11 March 2016 |
| Record Number | CH206125 |
These instructions apply to all Customer Compliance Group cases.
The sensitivity of a case depends on the level of risk it poses to HMRC and the likelihood of that risk occurring.
A case is sensitive if it is likely to generate significant:
- ministerial interest
- political embarrassment
- reputational damage to HMRC
- national media and social media coverage
Sensitive cases MAY involve the following factors:
- a prominent or public figure, including celebrities, politicians, royalty and members of the military and diplomatic corps
- a prominent or public institution, including HMRC and other government departments
- a significant political issue or high profile departmental campaign
- vulnerable persons
- risk to life or safety
- export licensing issues which involve military or strategic goods and UN sanctions
- covert techniques which could, if allowed into the public domain, generate adverse publicity, (including sensitive intelligence gathering operations)
- large tax losses or risk to the revenue which could have been avoided at the time
- exceptionally lengthy or costly investigations, likely to be criticised as disproportionate to the offence
- offering immunity from prosecution to a potential prosecution witness against whom there is sufficient evidence to support proceedings
- commercial contracts which impact upon HMRC or other government departments
- risk of being stayed or an appeal lodged because of procedural failure during the investigation, including incorrect application of the law - for example, significant disclosure failings.
Involvement of one or more of these factors doesn’t automatically make a case sensitive, if the interaction is routine or low-risk.
Cases which will NOT be considered as sensitive:
- HMRC employees
- complex or innovative legal procedures - for example, a case using a new piece of legislation or unusual liability issues
The designation of a case as ‘sensitive’ doesn’t mean that it’s marked for special treatment or that such a designation should be applied throughout the lifetime of the case. When the designation is no longer necessary it should be removed. If a case is ‘sensitive’ at the time of closure, it will retain this classification for file retention purposes.
If you are allocated a sensitive case or a case becomes sensitive while you are working it, you need to report it so it can be monitored.
How to report a sensitive case
It’s for the business to decide whether any operation should be reported as a...
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