The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025
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Change 1
16 Amendment to regulation 28
In regulation 28 (reference of complaints to the Director General)— (a) in paragraph (1)— (i) for “the complaint is” substitute “the complaint relates to the conduct of a Commissioner or an officer who, at the time of the conduct complained of, was acting in connection with the execution of their duties and is”; (ii) in sub-paragraph (b)— (aa) for “alleging conduct which” substitute “which relates to the performance of a specified enforcement activity and which alleges that the conduct complained of”; (bb) in paragraph (iii) after “serious corruption,” insert “including abuse of position for a sexual purpose or the purpose of pursuing an improper emotional relationship,”; (iii) for sub-paragraph (d) substitute— (d) one in respect of which— (i) conduct falling within sub-paragraph (a) or (b) is alleged, and (ii) the Director General notifies the appropriate authority that the Director General requires the complaint in question to be referred to the Director General for the Director General’s consideration. ; (b) in paragraph (3)— (i) for “on the Chief Executive” substitute “on a Permanent Secretary”; (ii) for “the Chairman, the Chief Executive and the Permanent Secretary for Tax” substitute “a Permanent Secretary”; (iii) for “the Chief Executive is”, in both places it occurs, substitute “the Permanent Secretary is”; (c) in paragraph (4)— (i) omit “that authority considers that it would be appropriate to do so by reason of”; (ii) for sub-paragraphs (a) and (b) substitute— (a) it is a complaint which alleges conduct that— (i) falls within paragraph (1)(a), or (ii) relates to the performance of a specified enforcement activity, and (b) that authority considers that it would be appropriate to do so by reason of— (i) the gravity of the subject-matter of the complaint, or (ii) any exceptional circumstances. ; (d) in paragraph (5)— (i) in sub-paragraph (a) for “the Chief Executive” substitute “a Permanent Secretary”; (ii) omit the “and” after sub-paragraph (a); (iii) after that sub-paragraph insert— (aa) it is a complaint which alleges conduct that— (i) falls within paragraph (1)(a), or (ii) relates to the performance of a specified enforcement activity; and ; (e) in paragraph (10) after “previous occasion” insert “, or that has been treated as having been so referred by virtue of regulation 28A”; (f) after paragraph (10) insert— (11) In this regulation— “specified enforcement activity” means an activity— carried out for the purpose of, or in connection with, a criminal investigation, or in all other cases, which is, or is connected with, the exercise of— a power of entry; a power to search premises, persons or property; a power of detention; a power of seizure; a power to examine or inspect premises, persons or property; a power to compel the provision of information, or to require the production of documents for inspection, from any person exercised in the presence of that person; and includes an activity carried out in connection with any authorisation granted under Part 2 of the Regulation of Investigatory Powers Act 2000; “criminal investigation” has the meaning given in section 21(2A) of the Commissioners for Revenue and Customs Act 2005. .
16 Amendment to regulation 28
In regulation 28 (reference of complaints to the Director General)— (a) in paragraph (1)— (i) for “the complaint is” substitute “the complaint relates to the conduct of a Commissioner or an officer who, at the time of the conduct complained of, was acting in connection with the execution of their duties and is”; (ii) in sub-paragraph (b)— (aa) for “alleging conduct which” substitute “which relates to the performance of a specified enforcement activity and which alleges that the conduct complained of”; (bb) in paragraph (iii) after “serious corruption,” insert “including abuse of position for a sexual purpose or the purpose of pursuing an improper emotional relationship,”; (iii) for sub-paragraph (d) substitute— (d) one in respect of which— (i) conduct falling within sub-paragraph (a) or (b) is alleged, and (ii) the Director General notifies the appropriate authority that the Director General requires the complaint in question to be referred to the Director General for the Director General’s consideration. ; (b) in paragraph (3)— (i) for “on the Chief Executive” substitute “on a Permanent Secretary”; (ii) for “the Chairman, the Chief Executive and the Permanent Secretary for Tax” substitute “a Permanent Secretary”; (iii) for “the Chief Executive is”, in both places it occurs, substitute “the Permanent Secretary is”; (c) in paragraph (4)— (i) omit “that authority considers that it would be appropriate to do so by reason of”; (ii) for sub-paragraphs (a) and (b) substitute— (a) it is a complaint which alleges conduct that— (i) falls within paragraph (1)(a), or (ii) relates to the performance of a specified enforcement activity, and (b) that authority considers that it would be appropriate to do so by reason of— (i) the gravity of the subject-matter of the complaint, or (ii) any exceptional circumstances. ; (d) in paragraph (5)— (i) in sub-paragraph (a) for “the Chief Executive” substitute “a Permanent Secretary”; (ii) omit the “and” after sub-paragraph (a); (iii) after that sub-paragraph insert— (aa) it is a complaint which alleges conduct that— (i) falls within paragraph (1)(a), or (ii) relates to the performance of a specified enforcement activity; and ; (e) in paragraph (10) after “previous occasion” insert “, or that has been treated as having been so referred by virtue of regulation 28A”; (f) after paragraph (10) insert— (11) In this regulation— “specified enforcement activity” means an activity— carried out for the purpose of, or in connection with, a criminal investigation, or in all other cases, which is, or is connected with, the exercise of— a power of entry; a power to search premises, persons or property; a power of detention; a power of seizure; a power to examine or inspect premises, persons or property; a power to compel the provision of information, or to require the production of documents for inspection, from any person exercised in the presence of that person; and includes an activity carried out in connection with any authorisation granted under Part 2 of the Regulation of Investigatory Powers Act 2000; “criminal investigation” has the meaning given in section 21(2A) of the Commissioners for Revenue and Customs Act 2005. .
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