The Revenue and Customs (Complaints and Misconduct) Regulations 2010

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations restate, with certain amendments, the effect of the Revenue and Customs (Complaints and Misconduct) Regulations 2005 (S.I. 2005/3311) as amended by the Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2006 (S.I. 2006/1748).

The effect of these Regulations is to restate the legislation relating to the handling of complaints and misconduct insofar as that legislation is modified to confer functions on the Independent Police Complaints Commission (“IPCC”) in relation to Her Majesty’s Revenue and Customs (“HMRC”).

The relevant legislation is-

The Police Reform Act 2002 (2002 c. 30) (as amended).

The Police (Complaints and Misconduct) Regulations 2004 (S.I. 2004/643) (as amended).

The Independent Police Complaints Commission (Investigatory Powers) Order 2004 (S.I. 2004/815) (as amended).

The Independent Police Complaints Commission (Staff Conduct) Regulations 2004 (S.I. 2004/660) (as amended).

These Regulations consolidate and arrange the substance of the previous legislation as follows-

Part 1 General.

Part 2 Complaints & Misconduct.

Part 3 Handling of Complaints & Conduct matters etc.

Part 4 Referral of matters to the IPCC.

Part 5 Handling Death and Serious Injury (DSI).

Part 6 Investigations.

Part 7 Provision of Information.

Part 8 Reports & Recommendations.

Part 9 Appeals.

These Regulations have been updated to include the amendments made to Schedule 3 to the Police Reform Act 2002 by Schedule 23 to the Criminal Justice and Immigration Act 2008 (c. 4) and the Serious Organised Crime and Police Act 2005 (c. 15). In addition to minor amendments made for greater clarity and for consistency, the Regulations make the following changes of substance.

The definitions of two new posts, “the Chief Executive” and “the Permanent Secretary for Tax” are inserted in regulation 3 (interpretation). This is to take account of the revised structuring of the organisation of HMRC which in turn has led to a revision in the structure of the appropriate authority in relation to HMRC complaints and misconduct matters. This re-structuring is reflected in the body of the Regulations. Where a reference to “the Commissioners” is not a reference to them acting in their capacity as the appropriate authority, that expression is defined to include the posts of the Chairman, the Chief Executive and the Permanent Secretary for Tax.

For the purposes of these Regulations, “relevant offence” has been defined in regulation 3.

In regulation 24 (recording etc of conduct matters in other cases) the definition of a conduct matter has been amended for clarity and now refers to a “relevant offence”. The regulation provides a clearer outline of what amounts to discriminatory behaviour.

In regulation 27 (recording and reference of conduct matters) the timescales for referral to the IPCC have been included.

Paragraph (4) of regulation 54 (duty to keep the complainant informed) sets out the duty of the IPCC to inform the complainant of the outcome of disciplinary proceedings.

Regulation 55 (duty to provide information for other persons) is limited to matters which are subject to investigation under the scrutiny of the IPCC.

Regulation 56 (written notices), 57 (duty to consider submissions from the person whose conduct is in question) and 58 (duty to provide certain information to appropriate authority) have been inserted following amendments made by Schedule 23 to the Criminal Justice and Immigration Act 2008, but restricted to matters referable to the IPCC.

Regulation 68 (action by appropriate authority in response to an investigation report under regulation 66 (final reports on investigations: complaints, conduct matters and certain DSI matters)) gives effect to Schedule 23 to the Criminal Justice and Immigration Act 2008 which amends Schedule 3 to the Police Reform Act 2002. The amendments set out the action the appropriate authority must or may take following the outcome of an investigation and its determination on whether there is a case to answer.

Regulation 74(2)(e) gives a complainant a right of appeal to the IPCC against a determination made by the appropriate authority under regulation 68(2)(a).

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.