Vehicle tyre deflation rounds were used to immobilise two vehicles during the arrest of five men on 12 February.
The Police Investigation and Review Commissioner (PIRC) said two vehicles were damaged during the incident, but no members of the public were injured.
A report will be submitted to the Deputy Chief Constable.
Five men subsequently appeared at Forfar Sheriff Court on 15 February in connection with the theft of an ATM in Carnoustie.
The men, who are all from the Birmingham and Liverpool areas, are alleged to have stolen a car from an address in Arbroath, broken into the Co-op store in Carnoustie's Barry Street and stolen an ATM.
It is also alleged that one of the men drove a stolen car with false licence plates and repeatedly reversed into another car at the Westway Retail Park in Arbroath while police were standing behind the vehicle.
All five men were remanded in custody and the case was continued for further examination.
Scotland's police watchdog is investigating officers' use of firearms during an operation outside a McDonald's restaurant in Arbroath.