SolvedCECCG17100 | Scotland & Northern Ireland: Overview
From HM Revenue & Customs · Complaints from External Customers about the Conduct of HMRC staff Guidance
The IOPC’s remit extends to officers exercising their functions in England and Wales. Separate arrangements apply in Scotland and Northern Ireland. However, customers in England and Wales deal with contact centres and other services such as debt management in both Scotland and Northern Ireland and vice versa.
The broad principle that decides where the complaint should be investigated is where the alleged incident or misconduct took place.
The decision on the relevant oversight body sits with Internal Investigations who will decide on the particular circumstances of the case.