CECCG11000 - Scope of this Guidance

This guidance sets out the responsibilities, standards and procedures for handling complaints of potential misconduct from external customers against HMRC staff.

It covers the procedures for dealing with complaints about conduct in England and Wales, the separate arrangements that apply in Scotland and the current position for Northern Ireland. For guidance on Scotland and Northern Ireland, see:

CECCG17000 Scotland and Northern Ireland – Contents List

The guidance will mainly apply to managers and staff directly involved in handling complaints. However, all managers and staff should be aware of their responsibilities and understand what they should do if they receive a complaint or allegation of potential misconduct against a member of staff. This guidance complements HMRC’s Upholding our Standards of Conduct guidance published in 2020.

Complaints about direction and control matters such as how HMRC collects tax and maladministration do not fall within the remit of the IOPC, PIRC or COPFS and are dealt with under HMRC’s own complaints handling system with an appeal route to the Adjudicator and Parliamentary Ombudsman.