The Revenue and Customs (Complaints and Misconduct) Regulations 2010

1. Introductory Text

2. PART 1

   1. 1. Citation and commencement

   2. 2. Revocation and transitional provision

   3. 3. Interpretation

   4. 4. Application: general

   5. 5. Application of the 2002 Act

   6. 6. Temporary service and copies of accounts

   7. 7. General functions of the IPCC in relation to the Commissioners and officers

   8. 8. Reports to the Chancellor of the Exchequer

   9. 9. Complaints, matters and persons to which these Regulations apply

   10. 10. Handling of complaints, conduct matters and DSI matters etc

   11. 11. Direction and control matters

3. PART 2

   1. 12. Co-operation, assistance and information

   2. 13. Disclosure of information

   3. 14. Use of information

   4. 15. Payments

   5. 16. Payment for assistance with investigations

4. PART 3 ETC

   1. 17. Duties to preserve evidence relating to complaints

   2. 18. Delegation of powers and duties

   3. 19. Initial handling and recording of complaints

   4. 20. Keeping of records

   5. 21. Failures to notify or record a complaint

   6. 22. Handling of complaints by the appropriate authority

   7. 23. Conduct matters arising in civil proceedings

   8. 24. Recording etc. of conduct matters in other cases

   9. 25. Duties to preserve evidence relating to conduct matters

   10. 26. Complaints against a person who has subsequently ceased to serve with HMRC

5. PART 4 IPCC

   1. 27. Recording and reference of conduct and DSI matters

   2. 28. Reference of complaints to the IPCC

   3. 29. Duties of the IPCC on references under regulation 28

   4. 30. Reference of conduct matters to the IPCC

   5. 31. Duties of the IPCC on references under regulation 30

6. PART 5 DSI

   1. 32. Duty to record DSI matters

   2. 33. Duty to preserve evidence relating to DSI matters

   3. 34. Reference of DSI matters to the IPCC

   4. 35. Duties of IPCC on references under regulation 34

   5. 36. Procedure where conduct matter is revealed during investigation of DSI matter

7. PART 6

   1. 37. Inspections of HMRC premises on behalf of the IPCC

   2. 38. Power of the IPCC to determine the form of an investigation

   3. 39. Appointment of persons to carry out investigations

   4. 40. Power of the IPCC to impose requirements in relation to an investigation which it is supervising

   5. 41. Combining and splitting investigations

   6. 42. Power of the IPCC to discontinue an investigation

   7. 43. Withdrawn and discontinued complaints

   8. 44. Investigations by the appropriate authority on its own behalf

   9. 45. Investigations supervised by the IPCC

   10. 46. Investigation by a police force under the management or under the supervision of the IPCC

   11. 47. Investigations managed by the IPCC

   12. 48. Investigations by the IPCC itself

   13. 49. Relinquishing the IPCC’s supervision or management of an investigation

   14. 50. Circumstances in which an investigation or other procedure may be suspended

   15. 51. Resumption of investigation after criminal proceedings

   16. 52. Restrictions on proceedings pending the conclusion of an investigation

8. PART 7

   1. 53. Provision of information to the IPCC

   2. 54. Duty to keep the complainant informed

   3. 55. Duty to provide information for other persons

   4. 56. Written notices

   5. 57. Duty to consider submissions from the person whose conduct is in question

   6. 58. Duty to provide certain information to the appropriate authority

   7. 59. Manner in which duties to provide information to the complainant are to be performed

   8. 60. Exceptions to the duty to keep the complainant informed and to provide information for other persons

   9. 61. Copies of complaints etc.

   10. 62. Notification of actions and decisions

   11. 63. Information for complainant about disciplinary recommendations

   12. 64. Register to be kept by the IPCC

   13. 65. Manner and time limits of notifications

9. PART 8

   1. 66. Final reports on investigations: complaints, conduct matters and certain DSI matters

   2. 67. Action by the IPCC in response to an investigation report under regulation 66

   3. 68. Action by the appropriate authority in response to an investigation report under regulation 66

   4. 69. Final reports on investigations: other DSI matters

   5. 70. Action by the IPCC in response to an investigation report under regulation 69

   6. 71. Duties with respect to disciplinary proceedings

   7. 72. Complaints against a person whose identity is unascertained

10. PART 9

    1. 73. Appeals to the IPCC: failures to notify or record a complaint

    2. 74. Appeals to the IPCC with respect to an investigation

    3. 75. Reviews and re-investigations following an appeal

11. Signature

12. Explanatory Note