{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-8",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Reports to the Chancellor of the Exchequer",
  "text": "(1) As soon as practicable after the end of each of the IOPC’s financial years, the Director General and the IOPC shall also jointly make a report to the Chancellor of the Exchequer (“the Chancellor”) on the carrying out of its functions during that year.\n(2) The Director General shall also make such reports to the Chancellor about matters relating generally to the carrying out of the Director General’s functions as the Chancellor may, from time to time, require.\n(3) The Director General may, from time to time, make such other reports to the Chancellor as the Director General considers appropriate for drawing the Chancellor’s attention to matters which—\n(a) have come to the Director General’s notice, and\n(b) are matters that the Director General considers should be drawn to the Chancellor’s attention by reason of their gravity or of other exceptional circumstances.\n(4) The Director General shall prepare such reports containing advice and recommendations as the Director General thinks appropriate for the purpose of carrying out the Director General’s function under regulation 7(1)(e) (general functions of the Director General in relation to Commissioners and officers).\n(5) Where the Chancellor receives any report under this regulation, the Chancellor shall—\n(a) in the case of every annual report under paragraph (1), and\n(b) in the case of any other report, if and to the extent that the Chancellor considers it appropriate to do so,\nlay a copy of the report before Parliament and cause the report to be published.\n(6) The IOPC shall send a copy of every annual report under paragraph (1) to the Commissioners.\n(7) The Director General shall send a copy of every report under paragraph (3) to the Commissioners.\n(8) The Director General shall send a copy of every report under paragraph (4) to—\n(a) the Chancellor of the Exchequer, and\n(b) the Commissioners.\n(9) The Director General shall send a copy of every report made or prepared by the Director General under paragraphs (3) or (4) to such of the persons (in addition to those specified in the preceding paragraphs) who—\n(a) are referred to in the report, or\n(b) appear to the Director General otherwise to have a particular interest in its contents,\nas the Director General thinks fit.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 8(1) substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), regs. 1, 18(10)(a) (with reg. 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)(a) (with regs. 18(3), 37)"
    },
    {
      "type": "F",
      "label": "F3",
      "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)(d) (with regs. 18(3), 37)"
    },
    {
      "type": "F",
      "label": "F4",
      "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": "F",
      "label": "F5",
      "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)(b) (with regs. 18(3), 37)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in reg. 8(6) substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), regs. 1, 18(10)(b) (with reg. 37)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 5.8.2010, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "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/8",
    "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."
}