Regulation 1 Citation, commencement and application

These Regulations may be cited as the Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025.

These Regulations come into force on 11th July 2025.

Where a complaint was made, or a conduct matter, recordable conduct matter or DSI matter came to the attention of the appropriate authority, before 11th July 2025, these Regulations—

In paragraph (3)—

• “appropriate authority” has the same meaning as in regulation 3 of the Revenue and Customs (Complaints and Misconduct) Regulations 2010 not taking into account the amendments made by regulation 3(a);

• “complaint”, “conduct matter”, “DSI matter” and “recordable conduct matter” have the same meanings as in regulation 3 of the Revenue and Customs (Complaints and Misconduct) Regulations 2010.