CECCG16400 - England & Wales: IOPC Local Investigations

A complainant who is dissatisfied with the outcome of a local or supervised investigation conducted by HMRC or the Police may appeal to the IOPC within 28 days of notification of the outcome of the investigation.

A complainant may appeal on the grounds that they:

  • have not been kept informed of findings or the proposed action.
  • disagree with the findings of the investigation.
  • disagree with the action, or no action, which HMRC propose to take.

The law requires the IOPC to consider the appeal against all three aspects. In considering the appeal, the IOPC may look at:

  • whether the relevant guidance has been followed.
  • what arrangements were agreed with the complainant about being updated on progress or, where there was no agreement, what practice was followed.
  • whether the complainant has been given the full report by the Investigating Officer or what has been withheld and on what grounds.
  • whether the investigation was carried out in a proportionate way.
  • whether any proposed action by HMRC in disciplinary proceedings is based on a sound assessment of the evidence.

In deciding an appeal, the IOPC might direct HMRC to:

  • release information or
  • to reinvestigate the complaint subject to:
  1. the nature of the original complaint,
  2. the evidence available and
  3. how the investigation has been handled or
  • recommend HMRC to take disciplinary action.

Although the IOPC may recommend disciplinary action, it is for HMRC to decide what, if any, disciplinary action is appropriate, and any penalties applied.

Where an appeal is upheld, it does not automatically follow those disciplinary measures will be applied. Proving a complaint does not always merit disciplinary action.