The Revenue and Customs (Complaints and Misconduct) Regulations 2010

Duties of IPCC on references under regulation 34

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35.—(1) It shall be the duty of the IPCC, in the case of every DSI matter referred to it by the appropriate authority, to determine whether or not it is necessary for the matter to be investigated.

(2) Where the IPCC determines under this regulation that it is not necessary for a DSI matter to be investigated, it may if it thinks fit refer the matter back to the appropriate authority to be dealt with by it in such manner (if any) as the appropriate authority may determine.