Senior officers with the force have been instructed to assess the file which was compiled and submitted by lawyers working with the former northwest chief crown prosecutor Nazir Afzal.
Specifically, the documents are understood to allege that Mr Cummings perverted the course of justice with misleading statements about journeys he made to Durham and Barnard Castle in March and April.
They accuse Boris Johnson’s former chief aide and his wife Mary Wakefield of committing multiple breaches of coronavirus regulations by leaving their primary house in London and driving some 270 miles without a reasonable excuse – while both had Covid-19.
Mr Afzal said: “It appears that, to their credit, Durham Police have taken seriously the evidence and allegations contained within our report, including the very serious allegation that he perverted the course of justice.
“We remain concerned that nobody should be above the law and police and prosecutors should follow wherever the evidence takes them.”
A spokesman for the force said: “A report was submitted to Durham constabulary at the end of October and we are continuing to consider its contents.”
It is the first time Durham Police have spoken about the case since May when officers concluded a three-day investigation by effectively saying that, while Mr Cummings may have breached lockdown rules, the infringements were so minor that no further action would be taken.
The news the force is now looking at the new evidence comes as a new poll suggested there is still huge levels of anger about the perceived breach.
A survey commissioned by Channel Four suggests the Conservatives would now lose the majority of northern seats they gained at the 2019 election – with many respondents suggesting the actions of Mr Cummings would be one of the reasons why they will probably vote Labour next time round.
He admitted driving to his father’s home in Durham with Ms Wakefield and their four-year-old son while the couple both had coronavirus – but said he did so to be near family who could care for the child if their illness became worse.
The 49-year-old – who has now been ousted as the prime minister’s adviser – said he did not put others at risk of contracting the deadly virus by stopping during the journey, suggesting the boy has a bladder that would be the envy of many a parent.
He further claimed that a trip to local beauty spot Barnard Castle on 12 April – the date of his wife’s birthday – was merely to check his eyesight was fit for the return journey to London.
He denies making a second trip to Durham around 19 April, despite multiple witnesses saying they saw him in the city that weekend.