Revenue and Customs: Disciplinary Proceedings

HMRC has robust processes and controls for investigating any concerns of potential dishonesty and deciding on appropriate action where conduct issues are proven.

Possible breaches of our conduct policies are always investigated. This involves considering whether the case is misconduct, or whether it meets the criteria for gross misconduct, which can lead to dismissal for the first offence. In the latter cases, independent and specialist trained investigators from our Internal Investigations team normally investigate the case and make recommendations on whether there is a case to answer based on the evidence.

For potential gross misconduct allegations an independent trained Decision Manager determines the disciplinary outcome, following HMRC policy which aligns with ACAS Code of Practice assisted by expert advice and support from specialist HR caseworkers.

Proven fraud and other serious dishonest activity that results in a breach of trust would normally be gross misconduct and result in dismissal.