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

59 Amendment to regulation 74

In regulation 74 (appeals to the Director General with respect to an investigation)— (a) in the heading for “Appeals to” substitute “Reviews by”; (b) for paragraphs (1) to (6) substitute— (1) This regulation applies where a complaint has been subjected to an investigation by the appropriate authority on its own behalf. (2) Where this regulation applies, the complainant has the right to apply to the Director General for a review of the outcome of the complaint. (3) The Director General must notify the following of an application for a review under paragraph (2)— (a) the appropriate authority, (b) every person entitled to be kept properly informed in relation to the complaint under regulation 55, and (c) the person complained against, (if any) unless it appears to the Director General that to do so might prejudice any proposed review or re-investigation of the complaint. (4) Where the Director General so requires on the making of an application for a review under paragraph (2), the appropriate authority must provide the Director General with— (a) a copy of the report of the investigation, and (b) such information concerning the authority's determinations under regulation 68 as is described in a notification given by the Director General to the authority. (5) On a review applied for under paragraph (2), the Director General must determine whether the outcome of the complaint is a reasonable and proportionate outcome. (6) In making a determination under paragraph (5), the Director General may review the findings of the investigation. ; (c) omit paragraph (7); (d) for paragraph (8) substitute— (8) Where, following a review under this regulation, the Director General finds that the outcome of the investigation is not a reasonable and proportionate outcome, the Director General may— (a) make the Director General’s own findings (in place of, or in addition to, findings of the investigation); (b) direct that the complaint be re-investigated; (c) make a recommendation to the appropriate authority in respect of any person— (i) that the person has a case to answer in respect of their conduct or has no case to answer in relation to the person’s conduct to which the investigation related; (ii) that disciplinary proceedings are brought against the person in respect of the person’s conduct to which the investigation related; (iii) that any disciplinary proceedings brought against that person are modified so as to deal with such aspects of that conduct as may be so specified; (d) make a recommendation under regulation 70B. (8A) Where the Director General makes a recommendation under paragraph (8)(c), the appropriate authority must notify the Director General whether it accepts the recommendation and (if it does) set out in the notification the steps that it is proposing to take to give effect to it. (8B) If, after the Director General has made a recommendation under paragraph (8)(c), the appropriate authority does not take steps to secure that full effect is given to that recommendation, the Director General may direct the appropriate authority to take steps for that purpose. (8C) A direction under paragraph (8B) may, to such extent as the Director General thinks fit, set out the steps to be taken by the appropriate authority in order to give effect to the recommendation. (8D) Where the Director General gives the appropriate authority a direction under this regulation, the Director General must supply the appropriate authority with a statement of the Director General’s reasons for doing so. (8E) The Director General may at any time withdraw a direction given under paragraph (8B) and thereafter regulation 71 (duties with respect to disciplinary proceedings) ceases to apply in relation to the withdrawn direction. ; (e) omit paragraph (9); (f) in paragraph (10) for “on an appeal” substitute “following a review”; (g) in paragraph (14)— (i) for “appeal” substitute “application for a review”; (ii) for “28 days of the date”, substitute “a period of 28 days beginning with the day after the day”; (h) in paragraph (15) for “appeal”, in both places it occurs, substitute “application for a review”; (i) for paragraph (16) substitute— (16) Where the Director General receives such an application for a review, the Director General must request any information from any person which the Director General considers necessary to dispose of the review. (16A) Where the Director General makes a request for information, regulation 48A(2) (limitation on information notices) applies to that request as it applies to an information notice served under that regulation. ; (j) in paragraph (17) for “appeal” substitute “application for a review”; (k) in paragraph (19) for “appeal” substitute “review”.