The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025
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Change 1
1 Citation, commencement and application
(1) These Regulations may be cited as the Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025. (2) These Regulations come into force on 11th July 2025. (3) Where a complaint was made, or a conduct matter, recordable conduct matter or DSI matter came to the attention of the appropriate authority, before 11th July 2025, these Regulations— (a) apply in respect of a re-investigation of that complaint or matter under regulation 70A of the Revenue and Customs (Complaints and Misconduct) Regulations 2010 (as inserted by regulation 55 of these Regulations), and (b) do not otherwise apply. (4) In paragraph (3)— “appropriate authority” has the same meaning as in regulation 3 of the Revenue and Customs (Complaints and Misconduct) Regulations 2010 not taking into account the amendments made by regulation 3(a); “complaint”, “conduct matter”, “DSI matter” and “recordable conduct matter” have the same meanings as in regulation 3 of the Revenue and Customs (Complaints and Misconduct) Regulations 2010.
1 Citation, commencement and application
(1) These Regulations may be cited as the Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025. (2) These Regulations come into force on 11th July 2025. (3) Where a complaint was made, or a conduct matter, recordable conduct matter or DSI matter came to the attention of the appropriate authority, before 11th July 2025, these Regulations— (a) apply in respect of a re-investigation of that complaint or matter under regulation 70A of the Revenue and Customs (Complaints and Misconduct) Regulations 2010 (as inserted by regulation 55 of these Regulations), and (b) do not otherwise apply. (4) In paragraph (3)— “appropriate authority” has the same meaning as in regulation 3 of the Revenue and Customs (Complaints and Misconduct) Regulations 2010 not taking into account the amendments made by regulation 3(a); “complaint”, “conduct matter”, “DSI matter” and “recordable conduct matter” have the same meanings as in regulation 3 of the Revenue and Customs (Complaints and Misconduct) Regulations 2010.
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