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Revenue and Customs: Criminal Investigation

Treasury written question – answered at on 20 July 2026.

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Photo of Luke Akehurst Luke Akehurst Labour, North Durham

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.

Photo of Dan Tomlinson Dan Tomlinson The Exchequer Secretary

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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  • (Citation: HC Deb, 20 July 2026, cW)

Chancellor of the Exchequer

The chancellor of the exchequer is the government's chief financial minister and as such is responsible for raising government revenue through taxation or borrowing and for controlling overall government spending.

The chancellor's plans for the economy are delivered to the House of Commons every year in the Budget speech.

The chancellor is the most senior figure at the Treasury, even though the prime minister holds an additional title of 'First Lord of the Treasury'. He normally resides at Number 11 Downing Street.