The Revenue and Customs (Complaints and Misconduct) Regulations 2010

Reference of conduct matters to the IPCC

30.—(1) It shall be the duty of the appropriate authority to refer a recordable conduct matter to the IPCC (whether or not the case falls within regulation 23), if—

(a) that matter relates to any incident or circumstances in or in consequence of which any person has died or suffered serious injury;

(b) that matter is of a description specified in paragraph (2); or

(c) the IPCC notifies the appropriate authority that it requires that matter to be referred to the IPCC for its consideration.

(2) Any matter which relates to conduct falling within the following descriptions is specified for the purposes of paragraph (1)(b)—

(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 which is liable to lead to a disciplinary sanction and which in either case was aggravated by discriminatory behaviour on the grounds of a person’s race, sex, religion, or other status identified in guidance issued by the IPCC;

(e) a relevant offence; or

(f) 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.

(3) The obligation on the Head of the Home Civil Service under paragraph (1)(a) or (b) to refer a recordable conduct matter in respect of a person for whom the Head of the Home Civil Service is the appropriate authority arises only if the Head of the Home Civil Service is satisfied that the matter is one in respect of which there is an indication that a criminal offence may have been committed by that person.

(4) The obligation on the appropriate authority under paragraph (1)(a) or (b) to refer a recordable conduct matter in respect of a person for whom it is the appropriate authority arises only if it is satisfied that the matter is one in respect of which there is an indication that the person may have—

(a) committed a criminal offence, or

(b) behaved in a manner which would justify the bringing of disciplinary proceedings and that such behaviour (if it had taken place) would be likely to lead to the termination of that person’s office or employment.

(5) In any case where there is no obligation under paragraph (1) to make a reference, the appropriate authority may refer a recordable conduct matter to the IPCC if that authority considers that it would be appropriate to do so by reason of—

(a) the gravity of the matter, or

(b) any exceptional circumstances.

(6) In a case in which a reference under paragraph (1) or (5) is neither made nor required to be made, the Head of the Home Civil Service may refer any recordable conduct matter to the IPCC if—

(a) it is one in relation to which the Chief Executive is the appropriate authority, and

(b) the Head of the Home Civil Service considers that it would be appropriate to do so by reason of—

(i) the gravity of the matter, or

(ii) any exceptional circumstances.

(7) Where there is an obligation under this regulation to refer any matter to the IPCC, it must be so referred within such period as may be provided for by regulation 27.

(8) Subject to paragraph (10), the power—

(a) of the IPCC by virtue of paragraph (1)(c) to require a matter to be referred to it, and

(b) of the appropriate authority to refer any matter to the IPCC under paragraph (5) or (6),

shall each be exercisable at any time irrespective of whether the matter is already being investigated by any person or has already been considered by the IPCC.

(9) Where—

(a) the appropriate authority refers a matter to the IPCC under this regulation, and

(b) it does not consider that to do so might prejudice a possible future investigation of that matter,

it shall give a notification of the making of the reference to the person to whose conduct that matter relates.

(10) A matter that has already been referred to the IPCC under this regulation on a previous occasion—

(a) shall not be required to be referred again under this regulation unless the IPCC so directs, and

(b) shall not be referred in exercise of any power conferred by this regulation unless the IPCC consents.