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CECCG10000 - Introduction

Complaints from our external customers about the conduct of staff are rare and, of those that are received, most are about minor matters. Very few complaints contain allegations about serious misconduct or criminal behaviour.

However, when complaints are made, it is important that they are dealt with quickly and in a way that is fair to all the parties involved and, at the same time, provides confidence that the complaint is being taken seriously.

The Independent Office for Police Conduct (IOPC) has the authority to investigate the most serious incidents and complaints made against any HMRC Officer in England and Wales. This external scrutiny protects the reputation of HMRC and provides public confidence in our work. As well as investigating the most serious cases, the IOPC has an oversight role over complaints about serious misconduct and criminality by HMRC Officers that fit the referral criteria to the IOPC. This includes ensuring that a framework is in place to record and scrutinise certain groups of complaints.

Internal Investigations has responsibility for managing HMRC’s relationship with the IOPC, determining which cases should be referred to the IOPC and making the referral.

Once an incident is referred to the IOPC, the IOPC will decide whether an investigation is required. The IOPC has four investigatory options available, ranging from an internal investigation by the Department's Internal Investigations unit to a fully independent investigation carried out by IOPC investigators.

A full description of the IOPC role and responsibilities is given on its website: policeconduct.gov.uk

Separate arrangements exist for Scotland via the Police Investigations and Review Commissioner (PIRC) and the Crown Office and Procurator Fiscal (COPFS) and there are currently no independent oversight arrangements for Northern Ireland, see: 

CECCG17000 Scotland and NorthernIreland - Contents List

CECCG17100 Scotland and NorthernIreland - Overview

CECCG17200 Scotland and NorthernIreland - Scotland

CECCG17300 Scotland and NorthernIreland - Northern Ireland