CECCG13100 - Complaints Handling Procedure: Overview

When dealing with complaints that relate to the conduct of our staff, it is important that the correct procedure is followed at the right time to ensure a quick resolution for both the complainant and the officer concerned.  This section of the guidance covers action you need to take if you receive a complaint of this nature.  

Please see CECCG12000 which sets out the guidance on HumInt.

The exact instructions differ due to different structures in place in different parts of HMRC.

  • In business areas where the Complaints Teams Deal with Tier 1 cases, (meaning they investigate the complaint from the initial stages) the complaint should be referred to the business unit Complaints Team straight away using the appropriate referral process (usually a stencil). The Complaints Team will use a set criteria and vetting process to make sure appropriate complaints are referred to Internal Investigations to consider whether a referral for external oversight is required. If the complaint is not appropriate for Internal Investigations, it will be investigated by the Complaints Team following the normal complaints procedure. For more information on the Internal Investigations referral procedure for business Complaints Teams, see CECCG13400
  • In areas where Tier 1 cases are dealt with locally, the manager should assess the complaint to determine if there is any evidence of potential misconduct and whether the complaint should be referred to Internal Investigations for consideration of a referral for external oversight.   For more information on this, see CECCG13300 

In both procedures the originating office will be informed of the outcome and may be contacted by either the Complaints Teams or Internal Investigations if more information is required, such as recordings of the call etc.

Please note: If the complaint is likely to meet the mandatory criteria for referrals to the IOPC in England & Wales or PIRC/COPFS in Scotland, then a referral should be made to Internal Investigations as soon as possible using the External Oversight Referral Form – please see attached link for further guidance, see CECCG13300