The Revenue and Customs (Complaints and Misconduct) Regulations 2010

Circumstances in which an investigation or other procedure may be suspended

50.—(1) Subject to the provisions of this regulation, proceedings under these Regulations shall proceed without delay.

(2) In a case investigated by the IPCC or under the management of the IPCC, the IPCC may suspend any investigation or other procedure under these Regulations which would, if it were to continue, prejudice any criminal proceedings. Before referring a case to misconduct proceedings, the IPCC shall decide whether misconduct proceedings may prejudice any criminal proceedings.

(3) For any period during which the IPCC considers misconduct proceedings would prejudice any criminal proceedings, no such misconduct proceedings shall take place.

(4) Where a witness who is or may be a witness in any criminal proceedings is to be or may be asked to provide evidence in misconduct proceedings, the IPCC shall consult the relevant prosecutor (and when doing so must inform the prosecutor of the names and addresses of all such witnesses) before making a decision under paragraph (2).

(5) For the purposes of this regulation, “relevant prosecutor” means the Director of Public Prosecutions or any other person who has or is likely to have responsibility for criminal proceedings.

(6) In a case under the supervision of the IPCC or undertaken by the appropriate authority on its own behalf, the appropriate authority may, subject to paragraph (7), suspend any investigation or other procedure under these Regulations which would, if it were to continue, prejudice any criminal investigation or proceedings.

(7) The IPCC may direct that any investigation or other procedure under these Regulations which is liable to be suspended under paragraph (6) shall continue if it is of the view that it is in the public interest to make such a direction.

(8) The IPCC shall consult the appropriate authority before making such a direction.