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* HM Revenue & Customs Guidance HMRC CODE OF PRACTICE FOR EU DIRECTIVE 2012/13/EU: THE RIGHT TO INFORMATION IN CRIMINAL PROCEEDINGS Updated 13 July 2021 CONTENTS * 1. Overview * 2. The

Regulations * 3. HMRC in Scotland * 4. Paragraph 2a: what HMRC will do * 5. Paragraph 2b: what HMRC will do * 6. When the regulations apply * 7. Existing disclosure arrangements Print this

page © Crown copyright 2021 This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit

nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: [email protected].

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is available at

https://www.gov.uk/government/publications/criminal-investigation/hmrc-code-of-practice-for-eu-directive-201213eu-the-right-to-information-in-criminal-proceedings This code of practice

refers to HMRC’s criminal justice working practices for suspects in Scotland only. All HMRC officers undertaking criminal justice actions in Scotland must comply with this code of practice.

1. OVERVIEW The Scottish Executive implemented EU Directive 2012/13/EU, which standardises procedures across the European Union, via Scottish Statutory Instrument 2014 No 159 - The Right to

Information (Suspects and Accused Persons) (Scotland) Regulations 2014. 2. THE REGULATIONS The regulations require that: * a person in police custody is provided with certain information

about their rights verbally or in writing * a person, held at any time, in police custody can access any documents held by police that are essential to challenge the lawfulness of their

arrest and detention 3. HMRC IN SCOTLAND The 2014 regulations apply to constables of Police Scotland, but do not apply to those carrying out reserved functions. The functions of HMRC are a

reserved matter that remain within the competence of the Westminster Parliament, rather than the Scottish Parliament. People arrested by HMRC in Scotland fall outside the scope of the

Scottish regulations. This code applies to such people. 4. PARAGRAPH 2A: WHAT HMRC WILL DO When a suspect is taken to a custody suite the working practices of Police Scotland and Border

Force require the custody officer to issue the letter of rights in a language the suspect understands, before any other criminal procedure is carried out. Before dealing with any arrested

suspect (for example, interviewing), HMRC officers must make sure that the suspect has been issued with the letter of rights and that any material in their possession that undermines the

case for their detention has been provided to the custody officer. 5. PARAGRAPH 2B: WHAT HMRC WILL DO HMRC officers may have information that they will need to provide to the custody officer

to make sure compliance with the regulations. To support Police Scotland and Border Force to comply with the EU Directive, HMRC officers must follow the steps below in relation to

detention, arrest, custody procedures, reviews during detention and charging: All documents and material in the officer’s possession which are essential to effectively challenging the

lawfulness of the detainee‘s arrest and detention must be made available to the custody officer. Documents and materials will be ‘essential’ for this purpose if they are capable of

undermining the reasons and grounds which make the detainee‘s arrest and detention necessary. The decision about whether particular documents or materials must be made available for the

purpose of this requirement therefore rests with the custody officer who determines whether detention is necessary, in consultation with the investigating officer who has the knowledge of

the documents and materials in a particular case necessary to inform that decision. The HMRC investigating officer should make a note of what material has been made available and how it was

made available. HMRC officers are responsible for bringing to the attention of the officer, who is responsible for authorising the suspect’s detention, or (as the case may be) continued

detention, any documents and materials in their possession or control which appear to undermine the need to keep the suspect in custody. The officer will be either the custody officer, the

officer reviewing the need for detention, or the officer considering the need to extend detention without charge who is then responsible for determining, which, if any, of those documents

and materials are capable of undermining the need to detain the suspect and must therefore be made available to the suspect or their solicitor. The way in which documents and materials are

‘made available’ to the officer is a matter for the HMRC officer to determine on a case by case basis and having regard to the nature and volume of the documents and materials involved. The

officer will review the documents and decide if and how any material will be made available to the suspect or their representative. 6. WHEN THE REGULATIONS APPLY The regulations apply from

the moment the suspect is in custody including the period following detention before arrival at a custody suite either at a police station or at Border Force location. 7. EXISTING DISCLOSURE

ARRANGEMENTS HMRC officers’ obligations in relation to disclosure arrangements remain unaffected by this code. The above code does not apply to officers working in England and Wales.

Officers working in these locations are obliged to follow the Police and Criminal Evidence Act 1984 Codes of Practice Code C, which cover the matters addressed by this code. The above code

does not apply to officers working in Northern Ireland. Officers working there are obliged to follow the Police and Criminal Evidence Act 1989 Codes of Practice Code C, which cover the

matters addressed by this code. Back to top