What powers can the Director General of the IOPC exercise in relation to HMRC under section 28?

Through Treasury regulations, the Director General may examine how HMRC handles complaints internally, undertake or supervise investigations into allegations of criminal conduct or gross misconduct by HMRC staff, and exercise investigatory powers equivalent to those held by HMRC officers under this Act or any other legislation.

Can the Director General and the Parliamentary Ombudsman work together on HMRC complaints?

Yes. Section 28 permits the Director General and the Parliamentary Commissioner for Administration to share information with each other where it supports their respective functions. They may also conduct joint investigations where a complaint falls within both their areas of responsibility, ensuring coordinated review.

What is the geographical scope of section 28 regulations?

The regulations apply only to HMRC functions exercised in or in relation to England and Wales, including sea and waters within the seaward limits of the territorial sea adjacent to England and Wales. Separate arrangements exist for Scotland and Northern Ireland. The regulations are made by statutory instrument subject to negative resolution.

Commissioners for Revenue and Customs Act 2005 section 28

Q: What does section 28 of the Commissioners for Revenue and Customs Act 2005 do?

Section 28 empowers the Treasury to make regulations giving the Director General of the Independent Office for Police Conduct an oversight role in handling complaints and misconduct allegations against HMRC Commissioners and officers in England and Wales, drawing on the existing police complaints framework under the Police Reform Act 2002.

Complaints and misconduct: England and Wales

Section 28 establishes an independent oversight mechanism for handling complaints and misconduct allegations against HMRC Commissioners and officers in England and Wales, through the Director General of the Independent Office for Police Conduct.

The Treasury may make regulations giving the Director General of the Independent Office for Police Conduct a role in overseeing complaints and misconduct within HMRC, covering both Commissioners and officers
The regulations may mirror or adapt the police complaints framework, grant the Director General powers equivalent to those of HMRC officers, and provide for HMRC to fund the Director General's work
The Director General and the Parliamentary Commissioner for Administration (the Ombudsman) may share information with each other and conduct joint investigations where their respective responsibilities overlap
The regulations apply only to HMRC functions exercised in or in relation to England and Wales, including adjacent territorial waters, and must be made by statutory instrument subject to annulment by either House of Parliament

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