The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025

52 Amendment to regulation 67

In regulation 67 (action by the Director General in response to an investigation report under regulation 66)— (a) in paragraph (1), in sub-paragraph (a) for “management” substitute “direction”; (b) after paragraph (1) insert— (1A) But if the Director General determines under regulation 70A (power of the Director General to require a re-investigation) that the complaint, recordable conduct matter or DSI matter is to be re-investigated, the provisions of this regulation other than paragraph (2)(a) (read with paragraph (2A)) do not apply, or cease to apply, in relation to that report. ; (c) after paragraph (2) insert— (2A) Where the Director General would contravene regulation 14A by sending a copy of a report in its entirety to the appropriate authority under paragraph (2)(a) or to the Director of Public Prosecutions under paragraph (2)(c), the Director General must instead send a copy of the report after having removed or obscured the information which by virtue of regulation 14A the Director General must not disclose. ; (d) for paragraph (8) substitute— (8) On receipt of the report, or on its completion by the Director General, the Director General must also seek the views of the appropriate authority on whether any person to whose conduct the investigation related has a case to answer in respect of their conduct or has no case to answer. (8A) Where the Director General seeks the views of the appropriate authority, the Director General must notify the appropriate authority of the Director General’s opinion as to the matters mentioned in paragraph (8B). (8B) The matters are— (a) whether any person to whose conduct the investigation related has a case to answer in respect of their conduct or has no case to answer; (b) whether or not disciplinary proceedings should be brought against any such person. ; (e) for paragraph (9) substitute— (9) The appropriate authority must provide the Director General with its views (if any) on those matters before the expiry of the time limit mentioned in paragraph (9A). (9A) The time limit is 28 days beginning with the day after the day on which the Director General seeks the appropriate authority’s views in accordance with paragraph (8), unless this period is extended by the Director General. (f) for paragraph (10) substitute— (10) Having considered the views (if any) of the appropriate authority, the Director General must make a determination as to— (a) whether any person to whose conduct the investigation related has a case to answer in respect of their conduct or has no case to answer, and (b) where there is such a case to answer, whether disciplinary proceedings should be brought against any person to whose conduct the investigation related. (10A) The Director General must notify the appropriate authority of the Director General's determination under paragraph (10). (10B) Where the Director General determines that disciplinary proceedings should be brought against a person, the Director General must direct the appropriate authority to bring those proceedings. (10C) The Director General must also direct the appropriate authority to determine what action (if any) the appropriate authority will in its discretion take, not being action involving the bringing of disciplinary proceedings, in respect of the matters dealt with in the report and having regard to the Director General's determination under paragraph (10). (10D) The appropriate authority must comply with a direction given under paragraph (10B) and must secure that the proceedings, once brought, are proceeded with to a proper conclusion. (10E) The Director General may at any time withdraw a direction given under paragraph (10B). (10F) Where the Director General withdraws a direction under paragraph (10E), paragraph (10D) does not impose any obligation in relation to any time after the withdrawal of the direction and regulation 71 (duties with respect to disciplinary proceedings) ceases to apply in relation to the withdrawn direction. (10G) The appropriate authority must keep the Director General informed of the action it takes in response to a direction given under paragraph (10B). (10H) The appropriate authority must comply with the direction given under paragraph (10C) and must notify the Director General of the determination it makes. (10I) On receipt of the report or on its completion by the Director General, where it is a report of an investigation of a complaint, the Director General may also make a recommendation under regulation 70B. ; (g) in paragraph (11) for “paragraph (10)(b)” substitute “paragraph (10)”; (h) in paragraph (12)— (i) in sub-paragraph (b) for “paragraph (10)(b)” substitute “paragraph (10)”; (ii) in sub-paragraph (c) for “to be recommended” substitute “directed”; (i) after paragraph (12) insert— (12A) Where the Director General determines under paragraph (10) that no disciplinary proceedings should be brought against a person to whose conduct the investigation related, the Director General must provide that person with a copy of the report on the investigation or such parts of it as relate to that person. (12B) But paragraph (12A) does not apply if the Director General believes that providing a copy of the report, or part of it, might prejudice any investigation or proceedings (including a criminal investigation or proceedings) or review under regulation 74. (12C) A copy of the report, or part of it, provided under paragraph (12A) may be in the form which keeps anonymous the identity of the complainant (if any). (12D) Where the Director General would contravene regulation 14A by providing a copy of the report, or a part of it, under paragraph (12A), the Director General must instead provide the copy having removed or obscured the information which by virtue of regulation 14A must not be disclosed. .