HMRC responsibilities for standards on the rights, support and protections of victims of crime (EU Victims Directive 2012/29/EU)
Updated 13 July 2021
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1. Background
The EU Victims’ Directive 2012/29/EU was adopted by the UK in 2012 and all European Union (EU) member states must fully implement the directive by November 2015. The aim of the directive is to promote improved standards on the entitlements, support and protection available to victims of crime across the UK and EU.
Adoption of the directive in the UK has been via 3 separate processes. As a national department investigating crime, this document sets out how HMRC will make sure they have complied with the directive.
2. England and Wales
The Ministry of Justice introduced a Code of Practice for Victims of Crime in 2013. The 2015 version expands the scope to cover competent authorities who were not previously subject to the code. It sets out how victims of crime should be treated by the criminal justice system.
Also, under the code, where a victim suffers harm caused by any criminal offence and they report that crime to the competent authority, that authority is obliged to keep the victim informed of the progress of the criminal case (as long as this does not prejudice the criminal investigation).
HMRC is included as a competent authority in the England and Wales Code of Practice for the Victims of Crime (2015) which came into force on 16 November 2015.
HMRC will consider whether there is a victim of crime in any criminal cases being investigated and for any victim to be afforded their rights under the code.
3. Scotland
The Scottish Executive have implemented the EU Directive via The Victims’ Rights (Scotland) Regulations 2015.
HMRC officers working in Scotland will operate within the spirit of the regulations and will consider whether anyone is a victim of crime in a criminal case and afford that person the rights as set out in the regulations.
4. Northern Ireland
The Department for Justice in Northern Ireland have implemented the EU Directive via the Victim Charter (Justice Act (Northern Ireland) 2015) Order 2015.
HMRC officers working in Northern Ireland will operate within the spirit of the charter and will consider whether anyone is a victim of crime in a criminal case and afford that person the rights as set out in the charter.