# The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025, Regulation 17: Insertion of regulation 28A


After regulation 28 insert—
“Power of the Director General to treat complaint as having been referred
28A (1) The Director General may treat a complaint as having been referred if it is a complaint that—
(a) is required or permitted to be referred to the Director General under regulation 28, and
(b) comes to the Director General’s attention other than having been so referred.
(2) Where the Director General treats a complaint as having been referred—
(a) regulations 19 and 28 do not apply, or cease to apply, in relation to the complaint except to the extent provided for by regulation 28(10), and
(b) regulations 22, 29, 38 and 74 apply in relation to the complaint as if it had been referred to the Director General by the appropriate authority under regulation 28.
(3) The Director General must notify the following that the Director General is treating a complaint as having been referred to the Director General—
(a) the appropriate authority,
(b) the complainant, and
(c) except in a case where it appears to the Director General that to do so might prejudice an investigation of the complaint (whether an existing investigation or a possible future one), the person complained against (if any).
(4) Where an appropriate authority receives a notification under paragraph (3) in respect of a complaint and the complaint has not been recorded, the appropriate authority must record the complaint.”.

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Source: https://www.legislation.gov.uk/uksi/2025/703/regulation/17 (the official version)
Page: https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.