CECCG17200 - Scotland & Northern Ireland: Scotland

COFPS

From 1 January 2009, the Crown Office and Procurator Fiscal Service (COPFS) has overseen investigations into any complaints or allegations of suspected criminality made against HMRC employees in Scotland.

Internal Investigations has the responsibility to make referrals to the COPFS on behalf of HMRC.

HMRC must refer to COPFS  all allegations of criminal conduct about HMRC employees in the course of their employment, including road traffic offences.

PIRC

Additionally, the Police Investigations and Review Commissioner (PIRC) exercises oversight functions in respect of “serious incidents” involving officers of HMRC exercising enforcement functions in Scotland. These oversight functions are governed by a written Agreement  between HMRC and PIRC.  Internal Investigations act as a Single Point of Contact (SPOC) for PIRC and are responsible for making appropriate referrals to PIRC .

A “Serious incident” is:

  1. a circumstance in or in consequence of which a person has died or sustained serious injury where:
    • The person, at or before the time of death or serious injury, had contact (directly or indirectly) with an officer of HMRC acting in the course of their duties and exercising enforcement functions and
    • There is an indication that the contact may have caused (directly or indirectly) or contributed to the death or serious injury
    or
  2. Any other circumstance in or in consequence of which a person has otherwise    sustained a serious injury at a time when the person was being detained or kept in custody by an HMRC officer or where an officer of HMRC has used a firearm or any other weapon.

In regard to serious incidents, HMRC’s enforcement functions include powers of entry, arrest, search of persons or property, detention of persons or property and powers to examine persons or otherwise obtain information (including the taking of fingerprints or acquiring personal data) as well as any compliance action taken in respect of the functions of HMRC. Compliance action includes HMRC’s civil compliance and criminal investigation activity.

A Serious Injury will include both physical and mental health injuries such as a fracture, a deep cut, a deep laceration, or an injury causing damage to an internal organ or the impairment of any bodily function.

PIRC's oversight of complaint handling

The PIRC’s oversight functions also include the review of HMRC’s handling of​​​​​​​ complaints relating to the conduct of HMRC officers exercising enforcement functions in Scotland.  Complaints alleging criminal conduct by HMRC officers are excluded from these arrangements.

Enforcement powers in this context include powers of entry, arrest, search of persons or property, detention of persons or property and powers to examine persons or otherwise obtain information (including the taking of fingerprints or acquiring personal data) and powers regulated by RIPA 2000 or Part III of the Police Act 1997.

At the end of the HMRC complaint investigation, the complainant will be notified of the outcome and advised of their right to request PIRC review the way in which HMRC has handled their complaint if they are dissatisfied with the outcome. Where PIRC carry out a complaint handling review, they may direct HMRC to reconsider the complaint.

Notifying Internal Investigations

Where an external customer complaint is received alleging that an officer operating in Scotland has misused any of these enforcement powers, the case should be reported to Internal Investigations who will  determine whether a referral to COPFS or PIRC is required. If no referral is required, the matter will be returned to the Line of Business who will decide, in consultation with EAS, how this should be progressed.