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

55 Insertion of regulations 70A to 70D

After regulation 70 (action by the Director General in response to an investigation report under regulation 69) insert— Power of the Director General to require a re-investigation 70A (1) This regulation applies where— (a) a report on an investigation of a complaint, recordable conduct matter or DSI matter carried out under the direction of the Director General has been submitted to the Director General under regulation 66(3)(a) or 69(2)(a), or (b) a report on an investigation of a complaint, recordable conduct matter or DSI matter carried out by a person designated by the Director General has been submitted to the Director General (or, in the case of an investigation carried out under regulation 48 by the Director General personally, is otherwise completed by the Director General) under regulation 66(5)(a) or 69(2)(a). (2) The Director General may at any time determine that the complaint, recordable conduct matter or DSI matter is to be re-investigated if satisfied that there are compelling reasons for doing so. (3) Where the Director General makes a determination under paragraph (2), the Director General must determine that the re-investigation is to take the form of an investigation by the Director General unless paragraph (4) or (5) applies, in which case the Director General must determine that the re-investigation is to take the form described in those paragraphs. (4) This paragraph applies where the Director General determines that it would be more appropriate for the re-investigation to take the form of an investigation by the appropriate authority under the direction of the Director General. (5) This paragraph applies where the Director General determines that it would be more appropriate for the re-investigation to take the form of an investigation by a police force under the direction of the Director General. (6) Where— (a) the Director General determines under paragraph (3) or (9) that a re-investigation is to take the form of an investigation by the Director General, and (b) at any time after that the Director General determines that paragraph (4) or (5) applies in relation to the re-investigation, the Director General may make a further determination under this paragraph (to replace the earlier one) that the re-investigation is to take the form of an investigation by the appropriate authority under the direction of the Director General or by a police force under the direction of the Director General. (7) Where the Director General determines under paragraph (3) or (6) that a re-investigation is to take the form of an investigation by the appropriate authority under the direction of the Director General, the Director General must keep under review whether paragraph (4) continues to apply in relation to the re-investigation. (8) Where the Director General determines under paragraph (3) or (6) that a re-investigation is to take the form of an investigation by a police force under the direction of the Director General, the Director General must keep under review whether paragraph (5) continues to apply in relation to the re-investigation. (9) If, on such a review, the Director General determines that paragraph (4) or (5) no longer applies in relation to a re-investigation, the Director General must make a further determination under this paragraph (to replace the earlier one) that the re-investigation is instead to take the form of an investigation by the Director General. (10) Paragraphs (7) and (8) of regulation 38 apply in relation to a further determination under paragraph (6) or (9) as they apply in the case of a further determination under paragraph (4F) or (4G) of that regulation. (11) The provisions of these Regulations apply in relation to any re-investigation in pursuance of a determination under this regulation as they apply in relation to any investigation in pursuance of a determination under regulation 38. (12) The Director General must notify the appropriate authority of any determination that the Director General makes under this regulation and of the Director General’s reasons for making the determination. (13) The Director General must also notify the following of any determination that the Director General makes under this regulation and of the Director General’s reasons for making the determination— (a) every person entitled to be kept properly informed in relation to the complaint, recordable conduct matter or DSI matter (as the case may be) under regulation 55; (b) where the determination is made in relation to a complaint, the complainant; (c) except in a case where it appears to the Director General that to do so might prejudice any proposed re-investigation, the person to whose conduct the re-investigation will relate. (14) Regulation 60 has effect in relation to the duties imposed on the Director General by paragraph (13) of this regulation. (15) In relation to a matter that was formerly a DSI matter but was subsequently recorded as a conduct matter under regulation 36(5), the reference in paragraph (12) to the appropriate authority is a reference to the appropriate authority in relation to the person whose conduct was in question. (16) The reference to a report in paragraph (1) includes a report on a re-investigation by virtue of this regulation or regulation 74(8)(b). Recommendations by the Director General to remedy complaints 70B (1) A recommendation under this regulation (for the purposes of regulations 67 and 74) is a recommendation to the appropriate authority of a kind described at paragraph (2), which is made with a view to remedying the matters raised in a complaint. (2) The kinds of recommendation are— (a) a recommendation that an apology be made to the complainant concerned; (b) a recommendation that any property seized from the complainant concerned be returned; (c) any other recommendation, other than a recommendation that compensation be paid, which the Director General considers appropriate to remedy the matters raised in the complaint. (3) Where a recommendation is made under this regulation, the appropriate authority must provide the Director General with a written response stating— (a) whether the appropriate authority accepts the recommendation; (b) if the recommendation is accepted, the steps the appropriate authority is proposing to take to give effect to the recommendation; (c) if the recommendation is not accepted, the reasons why not. (4) Subject to paragraph (5), the appropriate authority must provide the response before the end of the period of 28 days beginning with the day after the day on which the recommendation was made. (5) The Director General may extend the period mentioned in paragraph (4) and if an extension is granted the appropriate authority must provide the response before the end of the extended period. (6) The Director General must send a copy of the recommendation and the response to it to— (a) the complainant concerned; (b) every person entitled to be kept properly informed in relation to the complaint under regulation 55; and (c) except in a case where it appears to the Director General that to do so might prejudice any investigation (including a criminal investigation), the person complained against (if any). (7) Regulation 60 has effect in relation to the duties imposed by paragraph (6) of this regulation. Recommendations by the Director General 70C (1) This regulation applies where the Director General has received a report (or otherwise completed one in relation to an investigation carried out under regulation 48 by the Director General personally) under— (a) regulation 66(3) or (5) (final report on investigations: complaints, conduct matters and certain DSI matters), or (b) regulation 69(2) or (2A) (final reports on investigations: other DSI matters). (2) This regulation also applies where the Director General has made a determination on a review under regulation 74 (reviews by the Director General with respect to an investigation). (3) The Director General may make a recommendation in relation to a matter dealt with in the report or review. (4) Where this regulation applies— (a) by virtue of paragraph (1)(a) and the report is a report of an investigation of a complaint, or (b) by virtue of paragraph (2), a recommendation made under paragraph (3) may not be a recommendation of a kind described in regulation 70B(2) (recommendations by the Director General to remedy complaints). (5) A recommendation under this regulation may be made to any person if it is made— (a) following the receipt or completion of a report relating to— (i) a DSI matter, (ii) a conduct matter that is required to be referred to the Director General under regulation 30(1) or that the Director General is treating as having been referred under regulation 30A(1), or (iii) a complaint that is required to be referred to the Director General under regulation 28(1) or that the Director General is treating as having been referred under regulation 28A(1), or (b) following a determination on a review relating to a complaint of a type referred to in sub-paragraph (a)(iii). (6) In any other case, a recommendation under this regulation may only be made to the appropriate authority. (7) Where the Director General makes a recommendation under this regulation, the Director General must also— (a) publish the recommendation, and (b) send a copy of it— (i) to the appropriate authority; (ii) to any person to whom the Director General thinks a copy should be sent. (8) Nothing in this regulation affects the power of the Director General to make recommendations or give advice under regulation 7(1)(e). Response to recommendations under regulation 70C 70D (1) A person to whom a recommendation under regulation 70C is made must provide to the Director General a response in writing stating— (a) what action the person has taken or proposes to take in response to the recommendation, or (b) why the person has not taken, or does not propose to take, any action in response. (2) Subject to paragraph (3), the person must provide the response before the end of the period of 56 days beginning with the day on which the recommendation was made. (3) The Director General may extend the period of 56 days following an application received before the end of the period, and if an extension is granted, the person must provide the response before the end of the extended period. (4) But if proceedings for judicial review of the Director General's decision to make a recommendation are started during the period allowed by paragraph (2) or (3), that period is extended by however many days the proceedings are in progress. (5) On receiving a response, the Director General must, within the period of 21 days beginning with the day on which the Director General received it— (a) publish the response, and (b) send a copy of it to any person who was sent a copy of the recommendation under regulation 70C(7)(b), unless the person giving the response has made representations under paragraph (6). (6) The person giving the response may, at the time of providing it to the Director General, make representations to the Director General asserting that the requirements of publication and disclosure under paragraph (5) should not apply to the response, or to particular parts of it. (7) On receiving such representations, the Director General may decide— (a) that the response should not be published, or that only parts of it should be published; (b) that the response should not be disclosed, or that only parts of the response should be disclosed. (8) Where, following a decision on representations, the Director General decides to publish or disclose a response (in whole or in part), the Director General must do so only after the person giving the response has been informed of the Director General's decision, and— (a) in a case where the Director General has decided to accept all of the representations, the Director General must do so within the period of 21 days beginning with the day on which the Director General received the response; (b) in a case where the Director General has decided to reject any of the representations, the Director General must do so— (i) within the period of 21 days beginning with the day on which the person was informed of the Director General's decision on the representations, but (ii) not before the end of the period of 7 days beginning with that day. (9) But if proceedings for judicial review of the Director General's decision to reject a representation are started during the period of 7 days referred to in paragraph (8)(b)(ii)— (a) the Director General must not publish or disclose the response while the proceedings are in progress; (b) if the court upholds the Director General's decision to reject a representation, the Director General must publish and disclose the response (in whole or in part, as appropriate) before the end of the period of 7 days beginning with the day on which the proceedings are no longer in progress. (10) Where an appropriate authority makes a response under this regulation, the appropriate authority must, at the time the Director General publishes the response, also publish the response (to the same extent as published by the Director General) and the recommendation under regulation 70C. (11) For the purposes of this regulation— (a) “disclosing” a response means sending a copy of it as mentioned in paragraph (5)(b); (b) the period during which judicial review proceedings are in progress includes any day on which an appeal is in progress or may be brought. (12) This regulation does not apply, or ceases to apply, in relation to a recommendation made by virtue of regulation 70C(1) if the Director General determines under regulation 70A that the complaint, recordable conduct matter or DSI matter that the Director General received a report on, or otherwise completed, is to be re-investigated. .