The Revenue and Customs (Complaints and Misconduct) Regulations 2010

Final reports on investigations: complaints, conduct matters and certain DSI matters

66.—(1) This regulation applies on the completion of an investigation of—

(a) a complaint, or

(b) a conduct matter.

(2) A person appointed under regulation 44 (investigation by the appropriate authority on its own behalf) shall submit a report on that person’s investigation to the appropriate authority.

(3) A person appointed under regulation 45 (investigations supervised by the IPCC), 46 (investigations by a police force under the management or under the supervision of the IPCC), or 47 (investigations managed by the IPCC) shall—

(a) submit a report on that person’s investigation to the IPCC; and

(b) send a copy of that report to the appropriate authority.

(4) In relation to a matter that was formerly a DSI matter but has been recorded as a conduct matter in pursuance of regulation 36(5) (procedure where conduct matter is revealed during investigation of a DSI matter), the references in paragraphs (2) and (3) of this regulation to the appropriate authority are references to—

(a) the appropriate authority in relation to the DSI matter; and

(b) (where different) the appropriate authority in relation to the person whose conduct is in question.

(5) A person designated under regulation 48 (investigations by the IPCC itself) as the person in charge of an investigation by the IPCC itself shall submit a report on the investigation to the IPCC.

(6) A person submitting a report under this regulation shall not be prevented by any obligation of secrecy imposed by any rule of law or otherwise from including all such matters in the report as that person thinks fit.

(7) A person who has submitted a report on an investigation under this regulation on an investigation within regulation 57(1) (duty to consider submissions from the person whose conduct is in question) must supply the appropriate authority with such copies of further documents or other items in that person’s possession as the authority may request.

(8) The appropriate authority may only make a request under paragraph (7) in respect of a copy of a document or other item if the authority—

(a) considers that the document or item is of relevance to the investigation, and

(b) requires a copy of the document or the item for either or both of the purposes mentioned in paragraph (9).

(9) Those purposes are—

(a) complying with any obligation which the authority has under the disciplinary proceedings in relation to any person whose conduct is the subject-matter of the investigation;

(b) ensuring that any such officer (a person whose conduct is in question) receives a fair hearing at any disciplinary proceedings in respect of any such conduct of that officer.