CECCG13300 - Complaints Handling Procedure: Action required by managers of staff subject to a complaint

Managers who receive complaints directly from external customers are responsible for the initial assessment to identify any potential conduct matters involving HMRC staff. If they decide they might meet the criteria for referral to the IOPC, they should make a referral to Internal Investigations.

Complaints that do not meet the criteria for referral to the IOPC but contain potential misconduct should be dealt with under the provisions of the Upholding our Standards of Conduct guidance and referred to:

• the Complaints Team (in areas where Tier 1 complaints are dealt with by the Complaints Team) or
• dealt with under the provisions of the Upholding our Standards of Conduct guidance.