Commissioners for Revenue and Customs Act 2005

Commissioners for Revenue and Customs Act 2005

2005 CHAPTER 11

Commentary on Clauses

Section 28: Complaints and misconduct: England and Wales

177. This section provides for the Independent Police Complaints Commission's (IPCC) remit to be expanded to provide coverage of HMRC.

178. Subsection (1) provides for the Treasury to make regulations setting out the arrangements for such coverage. This covers both Commissioners and officers to ensure comprehensive coverage.

179. Subsection (2)(a) provides for the IPCC to carry out for HMRC a similar role to that it performs in respect of Police Forces in England and Wales where it examines police complaint handling procedures and undertakes or supervises investigations. The approach is not simply to apply the relevant provisions of the Police Reform Act 2002 because arrangements will need to be tailored to the circumstances of HMRC. The IPCC will look at allegations of criminal conduct or gross misconduct within HMRC. Again reflecting the practice for the Police, where IPCC has a role, they may choose not to investigate directly, but decide to supervise or manage an investigation instead, depending on the circumstances.

180. Subsection(2)(b) provides for IPCC or a person acting on its behalf, to be given, as necessary, the same powers as an officer of Revenue and Customs, to enable the discharge of its responsibilities in respect of HMRC.

181. Subsection (2)(c) provides the option for payment arrangements to be made if necessary and appropriate by the Commissioners for HMRC in respect of the functions carried out by the IPCC.

182. Subsection (3) provides that the IPCC and the Parliamentary Commissioner for Administration (“PCA”) may disclose information to each other for the purposes of IPCC exercising a function under this section and PCA exercising functions under the Parliamentary Commissioner for Administration Act 1967.

183. Subsection (4) provides that the IPCC and the PCA may jointly investigate a matter in relation to which the IPCC has functions under this section and PCA has functions under the 1967 Act.

184. Subsection (5) provides that the regulations to be made under subsection (1) are to be made by Statutory Instrument subject to annulment by either House (negative resolution procedure).

185. Subsection (6) confines the scope of the regulations to functions exercised in or in relation to England and Wales.