Regulation 60 Exceptions to the duty to keep the complainant informed and to provide information for other personsI1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg. 60(1) words substituted by Revenue and Customs (Complaints and Misconduct) 2025 reg. 46(a)(i)
reg. 60(1)(c)(i) words omitted by Revenue and Customs (Complaints and Misconduct) 2025 reg. 46(a)(ii)
reg. 60(1A) inserted by Revenue and Customs (Complaints and Misconduct) 2025 reg. 46(b)
reg. 60(5)(a) words inserted by Revenue and Customs (Complaints and Misconduct) 2025 reg. 46(c)(i)
reg. 60(5)(b) words inserted by Revenue and Customs (Complaints and Misconduct) 2025 reg. 46(c)(ii)

(1)

Subject to paragraph (2), the duties mentioned in regulation 54(1) and (2) (duty to keep the complainant informed), regulation 55(7) and (8) (duty to provide information for other persons) and in regulations 67(11) and 68(12) shall not apply in circumstances where in the opinion of the F1Director General, or, as the case may be, of the appropriate authority, the non-disclosure of information is necessary for the purpose of—

(a)

preventing the premature or inappropriate disclosure of information that is relevant to, or may be used in, any actual or prospective criminal proceedings;

(b)

preventing the disclosure of information in any circumstances in which its non-disclosure—

(i)

is in the interests of national security;

(ii)

is for the purposes of the prevention or detection of crime, or the apprehension or prosecution of offenders;

(iii)

is required on proportionality grounds; or

(iv)

is otherwise necessary in the public interest; or

(c)

preventing the disclosure of any information held by HMRC in connection with its functions which—

(i)

is obtained from the Head of the Home Civil Service, the Chief Executive, the Commissioners or an officer, and

(ii)

relates to a person whose identity is specified in the disclosure or can be deduced from it.

(2)

Paragraph (1)(c) does not apply to any information relating to internal administrative arrangements of HMRC (whether relating to the Commissioners, officers or others).

(3)

The Director General or, as the case may be, the appropriate authority, shall not conclude that the non-disclosure of information is necessary under paragraph (1) unless it is satisfied that—

(a)

there is a real risk of the disclosure of that information causing an adverse effect; and

(b)

that adverse effect would be significant.

(4)

The Director General shall consult the appropriate authority in any case under paragraph (1)(c) before deciding whether or not F2the Director General is satisfied under paragraph (3).

(5)

Without prejudice to the generality of paragraph (1), the Director General, or, as the case may be, the appropriate authority, shall consider whether the non-disclosure of information is justified under that paragraph in circumstances where—

(a)

that information is relevant to, or may be used in, any actual or prospective disciplinary proceedings;

(b)

the disclosure of that information may lead to the contamination of the evidence of witnesses during such proceedings;

(c)

the disclosure of that information may prejudice the welfare or safety of any third party;

(d)

that information constitutes criminal intelligence.

Annotations

Textual amendments

F1: 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)
F2: 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)

Commencement

I1: Reg. 60 in force at 5.8.2010, see reg. 1