# The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025, Regulation 19: Amendment to regulation 30


In regulation 30 (reference of conduct matters to the Director General)—
(a) in paragraph (1)—
(i) after “recordable conduct matter” insert “, which concerns the conduct of a Commissioner or an officer acting in connection with the execution of their duties,”;
(ii) for paragraph (c) substitute—
“(c) it is a matter in respect of which—
(i) conduct falling within sub-paragraph (a) or (b) is alleged, and
(ii) the Director General notifies the appropriate authority that the Director General requires that matter to be referred to the Director General for the Director General’s consideration.”;
(b) in paragraph (2)—
(i) for “relates to conduct falling” substitute “concerns conduct relating to the performance of a specified enforcement activity and which falls”;
(ii) in sub-paragraph (c) after “serious corruption,” insert “including abuse of position for a sexual purpose or the purpose of pursuing an improper emotional relationship,”;
(c) in paragraph (5)—
(i) omit “that authority considers that it would be appropriate to do so by reason of”;
(ii) for sub-paragraphs (a) and (b) substitute—
“(a) the conduct matter—
(i) falls within paragraph (1)(a), or
(ii) relates to the performance of a specified enforcement activity, and
(b) that authority considers that it would be appropriate to do so by reason of—
(i) the gravity of the matter, or
(ii) any exceptional circumstances.”;
(d) in paragraph (6)—
(i) in sub-paragraph (a) for “the Chief Executive” substitute “a Permanent Secretary”;
(ii) omit the “and” after sub-paragraph (a);
(iii) after that sub-paragraph insert—
“(aa) the conduct matter—
(i) falls within paragraph (1)(a), or
(ii) relates to the performance of a specified enforcement activity, and”;
(e) in paragraph (10) after “previous occasion” insert “, or that has been treated as having been so referred by virtue of regulation 30A”;
(f) after paragraph (10) insert—
“(11) In this regulation, “specified enforcement activity” has the meaning given in regulation 28(11).”.

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Source: https://www.legislation.gov.uk/uksi/2025/703/regulation/19 (the official version)
Page: https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.