http://www.legislation.gov.uk/uksi/2010/1813/contents/made

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

Police

Reference libraries

Accidents at work

King's Printer of Acts of Parliament

2016-03-04

REVENUE AND CUSTOMS, ENGLAND AND WALES

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 Revenue and Customs (Complaints and Misconduct) Regulations 2010

Regulations

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(2)(a)

regs. 18(3)

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

Regulations

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(2)(b)

regs. 18(3)

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

Regulations

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(2)(c)

regs. 18(3)

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

Regulations

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(2)(d)

regs. 18(3)

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

Regulations

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(4)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 3(1)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(5)(a)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 3(1)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(5)(b)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 5(1)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(6)(a)(i)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 5(1)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(6)(a)(ii)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 5(2)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(6)(b)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 6(1)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(7)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 7(4A)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(8)(a)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 7(6)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(8)(b)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 7A

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(9)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 8(1)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(10)(a)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 8(6)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(10)(b)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 12(4)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(11)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 15

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(12)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 16(5)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(13)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 24(3)(d)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(14)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 28(1)(b)(iv)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(14)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 36(1)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(15)(a)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 36(2A)

(2B)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(15)(b)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 36(5)(a)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(15)(c)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 48(2)

(2A)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(16)(a)

regs. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 48(3)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(16)(b)

regs. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 48(4)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(16)(c)

regs. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 52(1)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(17)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 54(5)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(18)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 56(1)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(19)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 66(5)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(20)(a)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 66(6)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(20)(b)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 66(7)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(20)(c)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 67(1)(b)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(21)(a)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 67(2)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(21)(b)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 69(2A)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(22)(a)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 69(3)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(22)(b)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 70(1)

The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017

reg. 18(23)

reg. 37

reg. 1

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 40(2)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 31

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 52(3)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 32

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 67(2)(c)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 33(2)

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 67(4)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 33(3)

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 67(5)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 33(3)

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 67(6)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 33(3)

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 68(2)(b)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 34

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 68(4)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 34

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 68(5)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 34

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 68(6)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 34

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 68(9)(b)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 34

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 74(2)(e)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 35

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 74(3)(d)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 35

art. 1(1)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

reg. 74(10)(a)

The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014

Sch. 3

para. 35

art. 1(1)

reg. 16(3)

reg. 2(a)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2011

reg. 16(5)

reg. 2(a)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2011

reg. 16(3)(b)(i)

reg. 2(b)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2011

reg. 16(5)(b)(i)

reg. 2(b)

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2011

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

PART 1

1Citation and commencement

2Revocation and transitional provision

3Interpretation

4Application: general

5Application of the 2002 Act

6Temporary service and copies of accounts

7General functions of the IPCC in relation to the Commissioners and officers

8Reports to the Chancellor of the Exchequer

9Complaints, matters and persons to which these Regulations apply

10Handling of complaints, conduct matters and DSI matters etc

11Direction and control matters

PART 2

12Co-operation, assistance and information

13Disclosure of information

14Use of information

15Payments

16Payment for assistance with investigations

PART 3ETC

17Duties to preserve evidence relating to complaints

18Delegation of powers and duties

19Initial handling and recording of complaints

20Keeping of records

21Failures to notify or record a complaint

22Handling of complaints by the appropriate authority

23Conduct matters arising in civil proceedings

24Recording etc. of conduct matters in other cases

25Duties to preserve evidence relating to conduct matters

26Complaints against a person who has subsequently ceased to serve with HMRC

PART 4IPCC

27Recording and reference of conduct and DSI matters

28Reference of complaints to the IPCC

29Duties of the IPCC on references under regulation 28

30Reference of conduct matters to the IPCC

31Duties of the IPCC on references under regulation 30

PART 5DSI

32Duty to record DSI matters

33Duty to preserve evidence relating to DSI matters

34Reference of DSI matters to the IPCC

35Duties of IPCC on references under regulation 34

36Procedure where conduct matter is revealed during investigation of DSI matter

PART 6

37Inspections of HMRC premises on behalf of the IPCC

38Power of the IPCC to determine the form of an investigation

39Appointment of persons to carry out investigations

40Power of the IPCC to impose requirements in relation to an investigation which it is supervising

41Combining and splitting investigations

42Power of the IPCC to discontinue an investigation

43Withdrawn and discontinued complaints

44Investigations by the appropriate authority on its own behalf

45Investigations supervised by the IPCC

46Investigation by a police force under the management or under the supervision of the IPCC

47Investigations managed by the IPCC

48Investigations by the IPCC itself

49Relinquishing the IPCC’s supervision or management of an investigation

50Circumstances in which an investigation or other procedure may be suspended

51Resumption of investigation after criminal proceedings

52Restrictions on proceedings pending the conclusion of an investigation

PART 7

53Provision of information to the IPCC

54Duty to keep the complainant informed

55Duty to provide information for other persons

56Written notices

57Duty to consider submissions from the person whose conduct is in question

58Duty to provide certain information to the appropriate authority

59Manner in which duties to provide information to the complainant are to be performed

60Exceptions to the duty to keep the complainant informed and to provide information for other persons

61Copies of complaints etc.

62Notification of actions and decisions

63Information for complainant about disciplinary recommendations

64Register to be kept by the IPCC

65Manner and time limits of notifications

PART 8

66Final reports on investigations: complaints, conduct matters and certain DSI matters

67Action by the IPCC in response to an investigation report under regulation 66

68Action by the appropriate authority in response to an investigation report under regulation 66

69Final reports on investigations: other DSI matters

70Action by the IPCC in response to an investigation report under regulation 69

71Duties with respect to disciplinary proceedings

72Complaints against a person whose identity is unascertained

PART 9

73Appeals to the IPCC: failures to notify or record a complaint

74Appeals to the IPCC with respect to an investigation

75Reviews and re-investigations following an appeal

2010 No. 1813

Revenue And Customs, England And Wales

The Revenue and Customs (Complaints and Misconduct) Regulations 2010

Made14th July 2010

Laid before Parliament15th July 2010

Coming into force5th August 2010

The Treasury make the following Regulations in exercise of the powers conferred by sections 28(1), (2) and (6) and 29(3) of the Commissioners for Revenue and Customs Act 20051.