CECCG16300 | England & Wales: IOPC Supervised Investigations

A supervised investigation is conducted by HMRC (or the Police) when the IOPC decides that a complaint does not require an independent or managed investigation but oversight by the IOPC is appropriate.

The IOPC approves the choice of Investigating Officer (usually from Internal Investigations) and agrees the Terms of Reference and investigation plan; both are drafted by HMRC (or the Police).

An IOPC process for regular review including risk assessment may be agreed at the outset depending on the nature and scale of the investigation and included in the investigation Terms of Reference. In these cases, any changes should be recorded. Responsibility for maintaining the record of decisions and for conducting a timely investigation rests with HMRC (or the Police).

The complainant has the right of appeal to the IOPC at the end of the investigation if dissatisfied with the outcome.