CECCG16100 - England & Wales: IOPC Independent Investigations
An independent investigation is conducted by the IOPC into complaints or serious incidents that cause the greatest level of public concern or have serious implications for the reputation of HMRC.
In independent investigations, IOPC investigators have the powers of a police constable.
There is no right of appeal in an independent investigation. If the complainant continues to be unhappy, they can apply for Judicial Review