Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the adequacy of the support provided by HMRC to its officers who are under investigation by the Independent Office for Police Conduct (IOPC); what (a) rules, (b) codes of conduct and (c) procedures apply to officers under investigation; and in what circumstances officers can be permitted to continue working on cases in which their personal conduct is subject to an investigation.

All HMRC Officers have access to an Employee Assist programme, provided by an external provider (PAM Assist) who provide free, confidential, professional advice and support. In addition, line management of officers under investigation are informed of any investigation determined by the Independent Office for Police Conduct (IOPC) in order to provide further support to their staff. Separately, Trade Union support is available to officers. Officers can also contact the HR Expert Advice Service for advice.

The oversight of HMRC by the IOPC who operate in England & Wales, is governed by The Revenue and Customs (Complaints and Misconduct) Regulations 2010. IOPC determined investigations are carried out under these Regulations. All HMRC Officers must comply with the Civil Service Code and HMRC’s Conduct policy.

HMRC has policies and processes in place regarding the redeployment and suspension of officers whose conduct is the subject of an IOPC determined investigation and these matters are kept under review as appropriate. Each matter is assessed on its individual circumstances.