CECCG17300 - Scotland & Northern Ireland: Northern Ireland

Currently, there are no external oversight arrangements for HMRC in Northern Ireland. Internal Investigations, in collaboration with other stakeholders, is liaising with the Office of the Police Ombudsman for Northern Ireland (OPONI) to seek oversight arrangements for HMRC in Northern Ireland. This work is at an early stage.

If a complaints team receives a complaint alleging that an officer operating in Northern Ireland has misused any of the enforcement powers listed above (see CECCG17200)  the case should be reported to Internal Investigations who, in consultation with the Line of Business will consider whether an investigation is required.

Other potential conduct matters will be dealt with under HMRC’s  current conduct and disciplinary procedures, Upholding our Standards of Conduct.