A procurator fiscal (pl. "procurators fiscal"), sometimes called PF or fiscal, is a public prosecutor in Scotland, who has the power to impose fiscal fines. They investigate all sudden and suspicious deaths in Scotland (similar to a coroner in legal systems derived from the English legal system ), conduct fatal accident inquiries (a form of inquest unique to the Scottish legal system) and handle criminal complaints against the police (administrative complaints are handled by the Police Investigations and Review Commissioner). They also receive reports from specialist reporting agencies such as Her Majesty's Revenue and Customs.