“A memorandum of understanding (MOU) to ensure consistent and thorough handling of cases involving undercover officers where there may be a criminal prosecution has been signed by the Crown Prosecution Service (CPS), Association of Chief Police Officers (ACPO), Serious Organised Crime Agency (SOCA) and Her Majesty’s Revenue and Customs (HMRC).”
Crown Prosecution Office, 3rd July 2012
Source: www.cps.gov.uk