{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-21",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-21.json",
  "legislation": "uksi/2010/1813",
  "legislation_title": "The Revenue and Customs (Complaints and Misconduct) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Failures to notify or record a complaint",
  "text": "(1) This regulation applies where anything which is or purports to be a complaint in relation to which regulation 19 (initial handling and recording of complaints) has effect is received by the Head of the Home Civil Service, the Chief Executive or the Commissioners (other than the Chairman, the Chief Executive and the Permanent Secretary) (whether in consequence of having been made directly or of a notification under that regulation).\n(2) Where the Head of the Home Civil Service, the Chief Executive or the Commissioners (other than the Chairman, the Chief Executive and the Permanent Secretary) decides or decide not to take action under regulation 19 for notifying or recording the whole or any part of what has been received, the Head of the Home Civil Service, the Chief Executive or the Commissioners (other than the Chairman, the Chief Executive and the Permanent Secretary) shall notify the complainant of the following matters—\n(a) the decision to take no action, and, if that decision relates to only part of what was received, the part in question;\n(b) the grounds on which the decision was made; and\n(c) whether the complainant has a right to appeal against that decision under this regulation.\n(3) The complainant shall have a right of appeal to the Director General against any failure by the Head of the Home Civil Service, the Chief Executive or the Commissioners (other than the Chairman, the Chief Executive and the Permanent Secretary) to make a determination under regulation 19 or to notify or record anything under that regulation if, but only if, the failure is in respect of conduct which the Head of the Home Civil Service, the Chief Executive or the Commissioners (other than the Chairman, the Chief Executive and the Permanent Secretary) is required to refer to the Director General under regulation 28(1)(a) or (b) (reference of complaints to the Director General).\n(4) On an appeal under this regulation, the Director General shall—\n(a) determine whether any action under regulation 19 should have been taken in the case in question, and\n(b) if the Director General finds in the complainant’s favour, give to the Head of the Home Civil Service, the Chief Executive or the Commissioners (other than the Chairman, the Chief Executive and the Permanent Secretary) such directions as the Director General considers appropriate, as to the action to be taken for making a determination, or for notifying or recording what was received,\nand it shall be the duty of the Head of the Home Civil Service, the Chief Executive or the Commissioners (other than the Chairman, the Chief Executive and the Permanent Secretary) to comply with any directions given under sub-paragraph (b).\n(5) Directions under paragraph (4)(b) may require action taken in pursuance of the directions to be treated as taken in accordance with any such provision of regulation 19 as may be specified in the direction.\n(6) The Director General—\n(a) shall give notification both to the Head of the Home Civil Service, the Chief Executive or the Commissioners (other than the Chairman, the Chief Executive and the Permanent Secretary), as the case may be, and to the complainant, of any determination made by the Director General under this regulation, and\n(b) shall give notification to the complainant of any direction given by the Director General to the Head of the Home Civil Service, the Chief Executive or the Commissioners (other than the Chairman, the Chief Executive and the Permanent Secretary) under this regulation.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Regulations substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), reg. 18(2)(a) (with regs. 18(3), 37)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Regulations substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), reg. 18(2)(c) (with regs. 18(3), 37)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 21 in force at 5.8.2010, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1813/regulation/21",
    "retrieved_at": "2026-11-12T03:35:43.332245+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}