Making HMRC More Accountable: A Fresh Approach to Complaints and Misconduct

In a bid to boost public confidence and streamline processes, HMRC is revamping its complaints and misconduct procedures. This change, effective from 2025, aligns HMRC with the police and other law enforcement agencies, ensuring a more consistent approach across the board.

Key Changes Explained

1. Focus on Duty-Related Issues: Complaints and misconduct issues will now primarily focus on actions taken during the execution of HMRC duties. Off-duty matters will be handled internally or by the police, reducing unnecessary oversight.

2. Specified Enforcement Activity: Only those complaints linked to HMRC’s enforcement activities, such as criminal investigations and civil investigations involving powers like search and seizure, will be automatically referred to the Independent Office for Police Conduct (IOPC).

3. Streamlined Oversight by IOPC: The IOPC will have refined oversight, focusing on significant issues like death or serious injury following contact with HMRC. Non-critical matters will remain under HMRC’s discipline processes.

4. Efficiency in Complaint Handling: New procedures will allow the IOPC to notify HMRC of complaints directly, speeding up the process and eliminating the need for complainant consent for notification.

5. Enhanced Investigation Process: The IOPC can now direct investigations and even compel HMRC to reopen cases if necessary. They also have broader powers to recommend actions, like issuing apologies.

6. Transparency and Accountability: Those involved in complaints will receive clear terms of reference, and there will be regular updates if investigations exceed 12 months, ensuring transparency in the process.

Why These Changes Matter

These updates aim to reinforce public trust by showing that HMRC is committed to handling complaints and misconduct effectively. By aligning more closely with police procedures, HMRC ensures that serious allegations are addressed with the appropriate level of scrutiny while reducing unnecessary bureaucracy.

Impact on the Public and Businesses

For the general public, the process of making a complaint remains unchanged. Most complaints, particularly those related to customer service, will continue to be handled by the Adjudicator’s Office. Businesses, charities, and voluntary bodies remain largely unaffected as the changes focus on internal HMRC operations.

Monitoring and Future Review

The IOPC will keep these new arrangements under review, ensuring they remain effective and relevant. This ongoing assessment will help maintain the integrity of HMRC’s operations and public confidence in its processes.

In summary, these changes are a step towards a more accountable and transparent HMRC, ensuring that complaints are handled with the seriousness and efficiency they deserve.