How criminal investigation work is organised

There are three HMRC sectors where staff are authorised to use criminal investigation powers:

  • Criminal Investigation – involving tax or duty fraud
  • Specialist Investigations (Road Fuel Testing Unit) – responsible for detecting and disrupting the illegal supply, sale and misuse of fuel for road vehicles
  • Risk and Intelligence Service – using criminal intelligence to investigate large scale and organised crime

When investigating any of the above, HMRC has the power to:

  • Apply for orders requiring information to be produced – known as ‘production orders’
  • Apply for search warrants
  • Make arrests
  • Search suspects and premises following arrest