During 2005-06 HMRC undertook a review of its intelligence activity and structure. As a result of that review, the Maritime and Aviation Intelligence Team’s functions were reorganised into national hubs of expertise. Intelligence activity is now undertaken nationally by specialist operational teams who link with operational staff across the country. In this way, intelligence continues to support front line activity in HMRC and in other law enforcement agencies. No assessment has yet been made of the changes effected less than 12 months ago.