The allegations relate to an incident in Bolton on January 17, 2017, where it is claimed a child was sexually assaulted and another child was physically assaulted during an HM Revenue and Customs operation. "The allegations are serious and it is for an investigation to establish what happened." The complaints were submitted by a Bolton family earlier this year in relation to the January 2017 raid. The IOPC reviewed the complaints and concluded that, despite the passage of time, the serious nature of the allegations justified a local investigation. According to the IOPC, GMP confirmed those allegations had not previously been investigated and that a specialist child protection investigator would review the complaint before determining the appropriate next steps.