CECCG15100 - England & Wales: Referrals to the IOPC

In assessing whether a matter is required to be referred to the IOPC, Internal Investigations will use the criteria set out in the Revenue and Customs (Complaints and Misconduct) Regulations 2010.

In most cases, the decision whether to refer lies with HMRC and the IOPC will therefore forward any complaints received directly to HMRC to consider. In exceptional circumstance, the IOPC can require HMRC to refer a matter to it so the IOPC can decide whether an investigation is required.