Revenue and Customs: Criminal Investigation
The question
To ask the Chancellor of the Exchequer, what mechanisms exist to ensure independent oversight of allegations of serious misconduct or criminality involving HMRC investigators, including compliance with referral requirements and the effectiveness of arrangements for external scrutiny.
Answered by Dan Tomlinson
In England & Wales, the Independent Office for Police Conduct (IOPC) has the authority to investigate the most serious complaints and conduct matters in connection with the enforcement activities of HMRC. The statutory requirement for HMRC to refer such matters and oversight from the IOPC is governed by the Revenue and Customs (Complaints and Misconduct) Regulations 2010.
In Scotland, there is similar oversight of alleged criminal conduct by a HMRC officer under agreement with the Crown Office and Procurator Fiscal Service. This includes the requirement to refer certain serious allegations to the Police Investigations & Review Commissioner who carry out a similar oversight role in Scotland.
In Northern Ireland HMRC is seeking oversight of HMRC enforcement activities from the Police Ombudsman for Northern Ireland following enabling legislation that was secured in March 2026.
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