Statutory guidance
HMRC Code of Practice for the right to information in criminal proceedings
This code of practice refers to HM Revenue and Customs (HMRC) criminal justice working practices for suspects in Scotland only.
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This code of practice refers to HMRC criminal justice working practices for suspects in Scotland only, covering the right to information in criminal proceedings. All HMRC officers undertaking criminal justice actions in Scotland must comply with this code of practice.
Updates to this page
Published 11 February 2016
Last updated 31 December 2020
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This page has been updated because the Brexit transition period has ended.
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First published.