The IPCC is responsible for considering appeals made by members of the public in relation to serious complaints against HMRC staff in England and Wales*. It has powers to overturn certain HMRC decisions.
The IPCC does not have any power to consider appeals in relation to less serious complaints about staff or complaints about overall HMRC policies.
HMRC has a duty to record your complaint about the conduct of a member of staff or give you reasons why it has been decided not to record your complaint.
You may be able to appeal to the IPCC if you have tried to make a serious complaint about a member of HMRC staff but HMRC did not record it.
Appealing against the non-recording of a complaint by HMRC leaflet
You may be able to appeal to the IPCC about the outcome of an investigation if you have made a serious complaint about the conduct of a member of HMRC staff that has been locally investigated by HMRC or investigated by HMRC under the supervision of the IPCC.
HMRC will write and inform you where you have the right to appeal to the IPCC against the outcome of an investigation.
Appealing against the outcome of an HMRC investigation leaflet
* The IPCC does not have the power to deal with appeals against complaints about incidents which took place in Scotland or Northern Ireland.
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