Training and Support given to HMRC Officers


An officer must be properly trained before he or she can be authorised to use any of the criminal investigation powers and that training must be kept up to date.


The training covers the PACE Codes of Practice and the Scottish Powers, changes to relevant legislation and HMRC policy and procedures. The topics covered include:-


    • Custody time-limits and general custody procedures


    • Powers to search persons


    • Powers to search persons following arrest


    • Safety training including personal safety and the use of handcuffs and


    • Responsibilities for disclosure under the Criminal Procedures and Investigation Act 1996.



Comprehensive operating procedures are provided in internal guidance. Investigators can also ask for the advice of specialist HMRC criminal lawyers. An HMRC lawyer will be assigned to work on the larger investigations. Investigators and HMRC lawyers will also consult with the prosecuting authorities at an early stage on major prosecutions.


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