# The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025, Regulation 15: Amendment to regulation 26


In regulation 26 (complaints against a person who has subsequently ceased to serve with HMRC) after “appropriate authority”, in both places it occurs, insert “or the Director General”.

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Source: https://www.legislation.gov.uk/uksi/2025/703/regulation/15 (the official version)
Page: https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.