CECCG15600 - England & Wales: Action by Internal Investigations

The complaint meets the criteria for referral to the IOPC

If Internal Investigations agrees that a complaint meets the criteria for mandatory or voluntary referral to the IOPC, they will make the appropriate referral within 48 hours.

The complaint does not meet the criteria for referral to the IOPC

When Internal Investigations decides the matter does not meet the criteria for referral to the IOPC, but a potential conduct matter remains,  the matter will be returned to the Line of Business who will decide - in consultation with EAS - how this should be progressed.

Internal Investigations will investigate potential gross misconduct matters as directed by the LoB/EAS, whereas misconduct matters are likely to be addressed locally by managers in accordance with HMRC’s conduct guidance. Internal Investigations will not usually investigate cases that involve allegations of potential unauthorised access unless there is potential criminality or evidence the jobholder has disclosed the information to a third party.

For more information on this, see Upholding Our Standards of Conduct:our approach and what you should do.

Internal Investigations will keep the originating office and, where applicable, Complaints Teams informed, where appropriate and where it does not breach confidentiality. Such information might be used to reach a decision on redress or to explain to a customer that the matter is/has been investigated but HMRC cannot disclose any further information.