# The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025, Regulation 10: Amendment to regulation 19


In regulation 19 (initial handling and recording of complaints)—
(a) for paragraph (1) substitute—
“(1) Where a complaint is made to the Director General, the Director General must give notification of the complaint to the appropriate authority.
(1A) But the Director General is not required to give that notification if the Director General considers that there are exceptional circumstances that justify its not being given.”;
(b) omit paragraph (3);
(c) in paragraph (4) omit “or the Director General brings any matter to the appropriate authority’s attention under paragraph (3)”;
(d) after paragraph (5) insert—
“(5A) Where an appropriate authority records a complaint under paragraph (5), the appropriate authority must notify the complainant of the recording of the complaint.”;
(e) in paragraph (6) omit sub-paragraph (a) and the “or” after it.

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Source: https://www.legislation.gov.uk/uksi/2025/703/regulation/10 (the official version)
Page: https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.