The Revenue and Customs (Complaints and Misconduct) Regulations 2010

Recording etc. of conduct matters in other cases

24.—(1) Where—

(a) a conduct matter comes (otherwise than as mentioned in regulation 23 (conduct matters arising in civil proceedings)) to the attention of the appropriate authority in relation to that matter, and

(b) it appears to the appropriate authority that the conduct involved in that matter falls within paragraph (2),

it shall be the duty of the appropriate authority to record that matter.

(2) Conduct falls within this paragraph if (assuming it to have taken place)—

(a) it appears to have resulted in the death of any person or in serious injury to any person;

(b) a member of the public has been adversely affected by it; or

(c) it is of a description specified in paragraph (3).

(3) The following descriptions of conduct are specified for the purposes of paragraph (2)—

(a) a serious assault, as defined in guidance issued by the IPCC;

(b) a serious sexual offence, as defined in guidance issued by the IPCC;

(c) serious corruption, as defined in guidance issued by the IPCC;

(d) a criminal offence or behaviour liable to result in disciplinary proceedings which was aggravated by discriminatory behaviour on the grounds of a person’s race, sex, religion, or other status identified in guidance by the IPCC;

(e) a relevant offence;

(f) conduct whose gravity or other exceptional circumstances make it appropriate to record the matter in which the conduct is involved; or

(g) conduct which is alleged to have taken place in the same incident as one in which conduct within sub-paragraphs (a) to (e) is alleged.

(4) Where the appropriate authority records any matter under this regulation it—

(a) shall first determine whether the matter is one which it is required to refer to the IPCC under regulation 30 (reference of conduct matters to the IPCC) or is one which it would be appropriate to so refer, and

(b) if it is not required so to refer the matter and does not do so, may deal with the matter in such other manner (if any) as it may determine.

(5) Nothing in paragraph (1) shall require the appropriate authority to record any conduct matter if it is satisfied that the matter has been, or is already being, dealt with by means of criminal or disciplinary proceedings against the person to whose conduct the matter relates.

(6) If it appears to the IPCC—

(a) that any matter that has come to its attention is a recordable conduct matter, but

(b) that that matter has not been recorded by the appropriate authority,

the IPCC may direct the appropriate authority to record that matter; and it shall be the duty of that authority to comply with the direction.