Specialist reporting agency explained

A specialist reporting agency is an organisation other than the Police Service of Scotland who report alleged crimes to the Procurators Fiscal in Scotland. These include HM Revenue and Customs, Health and Safety Executive, the Scottish Environment Protection Agency, the Maritime and Coastguard Agency and Trading Standards departments of local authorities.[1] [2]

Notes and References

  1. Web site: IDG67750 – Procedure for disclosing to others (government): Revenue and Customs Prosecutions Office (RCPO). HM Revenue and Customs. The Revenue and Customs Prosecutions Office (RCPO) was established by section 34 Commissioners for Revenue and Customs Act 2005. It is responsible for the prosecution of all HMRC criminal cases in England and Wales. Scotland and Northern Ireland have their own prosecuting authorities: the Lord Advocate or the Procurator Fiscal in Scotland;. 18 September 2009.
  2. Web site: 1 January 2014 . Specialist Prosecutors . 17 September 2023 . . This document is a list of 54 organisations who are currently registered (2014) as specialist reporting agencies who can report cases to the Crown Office and Procurator Fiscal Service (COPFS) and have done so within the last year. This number does not include the Police Service of Scotland which is considered to be the main reporting body in Scotland..

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