CECCG15300 | England & Wales: Voluntary referrals to the IOPC

HMRC can refer complaints to the IOPC that do not meet the mandatory referral criteria but where the gravity of the matter or exceptional circumstances justify referral. This may be because the incident could have a significant impact on public confidence or there is a need for independent involvement in the investigation.

The decision to make a voluntary referral will be made by Internal Investigations in consultation with the relevant Line of Business. In practice, voluntary referrals are rare.