CECCG15200 - England & Wales: Mandatory criteria for referrals to the IOPC

HMRC must refer the following matters to the IOPC under the mandatory referral criteria:

  • A Death or Serious Injury (DSI) matter, where someone has died or been seriously injured following contact with an officer of HMRC (see definition below)
  • A serious assault by an officer of HMRC
  • A serious sexual assault by an officer of HMRC
  • Serious corruption by an officer of HMRC
  • A criminal offence committed by an officer of HMRC or behaviour which is liable to lead to a disciplinary sanction and which in either case was aggravated by discriminatory behaviour
  • Any relevant offence, i.e., an offence for which the sentence is fixed by law, or an offence for which a person aged 18 years or over (not previously convicted) may be sentenced to imprisonment for a term of seven years (or might be so sentenced but for the restrictions imposed by Section 33 of the Magistrates Court Act 1980).

A detailed description of each of these is included below.

Where the mandatory referral criteria are met, HMRC has no discretion about the referral. All referrals to the IOPC are made by Internal Investigations

For more information on the role of the IOPC, see CECCG14100.

Definition of a Death or Serious Injury (DSI) matter

A DSI matter means any circumstance where a person has died or sustained a serious injury and

  • At the time of the death or serious injury, the person had been arrested or was in the custody of an officer of HMRC; or
  • at or before the time of death or serious injury, the person had contact (of whatever kind, whether direct or indirect) with a person working for HMRC who was acting in the execution of his or her duties there is an indication that the contact may have caused (whether directly or indirectly) or contributed to the death or serious injury.

Detailed explanation of these categories

Serious Injury

The term ‘Serious injury’ means a fracture, a deep cut, a deep laceration, or an injury causing damage to an internal organ or the impairment of any bodily function. Impairment of bodily function can extend to injuries to mental health or psychiatric injuries. A serious psychiatric injury means a medically recognised condition capable of diagnosis or treatment. An example would be serious clinical depression or PTSD. Further guidance is available via the attached link Dealing with serious complaints, conduct and death and seriousinjury (DSI) matters.

Serious Assault

“Serious assault” is conduct that results in an injury of actual bodily harm or a more serious injury. It is interpreted in accordance with the law on what constitutes assault occasioning actual bodily harm, contrary to Section 47 of the Offences Against the Person Act 1861. The offence is committed when a person assaults another, thereby causing actual bodily harm to that other person and can include psychological harm which is more than fear, distress or panic. It is normally the degree of injury that distinguishes the offence from common assault.

By way of example, the following injuries would normally be prosecuted under Section 47 (and consequently should be referred)

  • Loss or breaking of a tooth or teeth
  • Temporary loss of sensory functions (which may include loss of consciousness)
  • Extensive or multiple bruising
  • Displaced broken nose
  • Minor fractures
  • Minor, but not merely superficial, cuts of a sort probably requiring medical attention (e.g. stitches)
  • Psychiatric injury that is more than fear, distress or panic.

Assault which, as a general rule need not be referred to the IOPC

Although any injury can be classified as actual bodily harm the appropriate charge will be contrary to Section 39 of the Criminal Justice Act 1988 (common assault) where injuries amount to no more than the following:

  • Grazes
  • Scratches
  • Abrasions
  • Minor bruising
  • Swellings
  • Reddening of the skin
  • Superficial cuts
  • A ‘black eye’.

Serious Sexual offences

The term ‘serious sexual offences’ includes all offences under the Sexual Offences Acts 1956 to 2003 unless it is a summary only offence committed whilst off duty (for example soliciting or sexual activity in a public lavatory).

Serious Corruption

The term ‘Serious Corruption’ refers to conduct that includes:

  • Perverting the course of justice or other conduct likely to seriously harm the administration of justice, in particular the criminal justice system
  • Payments or other benefits or favours received in the connection with the performance of duties where for which the individual concerned, if convicted, would be likely to receive a sentence of more than 6 months
  • Abuse of position for a sexual purpose or for the purpose of pursuing an improper emotional relationship
  • Corrupt controller, handler, covert human intelligence source (CHIS) relationships
  • Provision of confidential information in return for payment or other benefits or favours where the conduct goes beyond a possible prosecution for an offence under Section 170 of the Data Protection Act 2018 or a more serious offence
  • Extraction and supply of seized controlled drugs, firearms, or other material
  • Involvement in tax or duty evasion or any other abuse of position
  • Attempts, conspiracies, incitements, assistance, or encouragement to do any of the above

Criminal offence or behaviour aggravated by discriminatory behaviour

This refers to any criminal offence or other behaviour which is liable to lead to a disciplinary sanction and which, in either case, is aggravated by discrimination on the grounds of a person’s:

  • Race
  • Gender (including gender reassignment)
  • Religion or belief
  • Sex
  • Actual or perceived sexual orientation
  • Disability, whether physical or mental
  • Age
  • Marriage and civil partnership
  • Pregnancy and maternity.

Relevant Offence

A ‘relevant offence’ is defined as any offence for which the sentence is fixed by law or any offence for which a person of 18 years and over (not previously convicted) may be sentenced to imprisonment for seven years or more (or might so be sentenced but for the restrictions imposed by Section 33 of the Magistrates Court Act 1980).