The Revenue and Customs (Complaints and Misconduct) Regulations 2010

S.I. 2010/1813 · Made 14 July 2010 · Extends to United Kingdom

Contents

1. Part 1: GENERAL
2. 1Citation and commencement
3. 2Revocation and transitional provision
4. 3Interpretation
5. 4Application: general
6. 5Application of the 2002 Act
7. 6Temporary service and copies of accounts
8. 7General functions of the IPCC in relation to the Commissioners and officers
9. 8Reports to the Chancellor of the Exchequer
10. 9Complaints, matters and persons to which these Regulations apply
11. 10Handling of complaints, conduct matters and DSI matters etc
12. 11Direction and control matters
13. Part 2: COMPLAINTS AND MISCONDUCT
14. 12Co-operation, assistance and information
15. 13Disclosure of information
16. 14Use of information
17. 15Payments
18. 16Payment for assistance with investigations
19. Part 3: HANDLING OF COMPLAINTS AND CONDUCT MATTERS ETC
20. 17Duties to preserve evidence relating to complaints
21. 18Delegation of powers and duties
22. 19Initial handling and recording of complaints
23. 20Keeping of records
24. 21Failures to notify or record a complaint
25. 22Handling of complaints by the appropriate authority
26. 23Conduct matters arising in civil proceedings
27. 24Recording etc. of conduct matters in other cases
28. 25Duties to preserve evidence relating to conduct matters
29. 26Complaints against a person who has subsequently ceased to serve with HMRC
30. Part 4: REFERRAL OF MATTERS TO THE IPCC
31. 27Recording and reference of conduct and DSI matters
32. 28Reference of complaints to the IPCC
33. 29Duties of the IPCC on references under regulation 28
34. 30Reference of conduct matters to the IPCC
35. 31Duties of the IPCC on references under regulation 30
36. Part 5: HANDLING DEATH AND SERIOUS INJURY (DSI)
37. 32Duty to record DSI matters
38. 33Duty to preserve evidence relating to DSI matters
39. 34Reference of DSI matters to the IPCC
40. 35Duties of IPCC on references under regulation 34
41. 36Procedure where conduct matter is revealed during investigation of DSI matter
42. Part 6: INVESTIGATIONS
43. 37Inspections of HMRC premises on behalf of the IPCC
44. 38Power of the IPCC to determine the form of an investigation
45. 39Appointment of persons to carry out investigations
46. 40Power of the IPCC to impose requirements in relation to an investigation which it is supervising
47. 41Combining and splitting investigations
48. 42Power of the IPCC to discontinue an investigation
49. 43Withdrawn and discontinued complaints
50. 44Investigations by the appropriate authority on its own behalf
51. 45Investigations supervised by the IPCC
52. 46Investigation by a police force under the management or under the supervision of the IPCC
53. 47Investigations managed by the IPCC
54. 48Investigations by the IPCC itself
55. 49Relinquishing the IPCC’s supervision or management of an investigation
56. 50Circumstances in which an investigation or other procedure may be suspended
57. 51Resumption of investigation after criminal proceedings
58. 52Restrictions on proceedings pending the conclusion of an investigation
59. Part 7: PROVISION OF INFORMATION
60. 53Provision of information to the IPCC
61. 54Duty to keep the complainant informed
62. 55Duty to provide information for other persons
63. 56Written notices
64. 57Duty to consider submissions from the person whose conduct is in question
65. 58Duty to provide certain information to the appropriate authority
66. 59Manner in which duties to provide information to the complainant are to be performed
67. 60Exceptions to the duty to keep the complainant informed and to provide information for other persons
68. 61Copies of complaints etc.
69. 62Notification of actions and decisions
70. 63Information for complainant about disciplinary recommendations
71. 64Register to be kept by the IPCC
72. 65Manner and time limits of notifications
73. Part 8: REPORTS AND RECOMMENDATIONS
74. 66Final reports on investigations: complaints, conduct matters and certain DSI matters
75. 67Action by the IPCC in response to an investigation report under regulation 66
76. 68Action by the appropriate authority in response to an investigation report under regulation 66
77. 69Final reports on investigations: other DSI matters
78. 70Action by the IPCC in response to an investigation report under regulation 69
79. 71Duties with respect to disciplinary proceedings
80. 72Complaints against a person whose identity is unascertained
81. Part 9: APPEALS
82. 73Appeals to the IPCC: failures to notify or record a complaint
83. 74Appeals to the IPCC with respect to an investigation
84. 75Reviews and re-investigations following an appeal
85. Signature
86. Explanatory note