· EU Victims Directive: HMRC has published statutory guidance on its responsibilities under the EU Victims Directive. The EU Victims’ Directive 2012/29/EU was adopted by the UK in 2012 and all European Union (EU) member states must fully implement the directive by November 2015. The aim of the directive is to promote improved standards on the entitlements, support and protection available to victims of crime across the EU. The guidance explains that HMRC is now included as a competent authority under the Code of Practice for Victims of Crime and has to consider whether there is a victim of crime in any criminal cases being investigated and for any victim to be afforded their rights under the code. HMRC officers working in Scotland and Northern Ireland will operate within the spirit of the charter and will consider whether anyone is a victim of crime in a criminal case and afford that person the rights as set out in the charter
· Scotland, code of practice for EU Directive: HMRC has also published statutory guidance on criminal justice working practices for suspects in Scotland, covering the right to information in criminal proceedings. The guidance requires all HMRC officers in Scotland to comply with the code of practice.
· EU Victims Directive: HMRC has published statutory guidance on its responsibilities under the EU Victims Directive. The EU Victims’ Directive 2012/29/EU was adopted by the UK in 2012 and all European Union (EU) member states must fully implement the directive by November 2015. The aim of the directive is to promote improved standards on the entitlements, support and protection available to victims of crime across the EU. The guidance explains that HMRC is now included as a competent authority under the Code of Practice for Victims of Crime and has to consider whether there is a victim of crime in any criminal cases being investigated and for any victim to be afforded their rights under the code. HMRC officers working in Scotland and Northern Ireland will operate within the spirit of the charter and will consider whether anyone is a victim of crime in a criminal case and afford that person the rights as set out in the charter
· Scotland, code of practice for EU Directive: HMRC has also published statutory guidance on criminal justice working practices for suspects in Scotland, covering the right to information in criminal proceedings. The guidance requires all HMRC officers in Scotland to comply with the code of practice.
