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HMRC internal manual

Customs Civil Penalties Guidance

HM Revenue & Customs
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Mitigation: what is mitigation

Once we have

  • found a contravention, see CCPG11010,
  • established that there is no reasonable excuse, see CCPG11700, and
  • decided that a penalty is appropriate, see CCPG27200,

we will decide on the amount of that penalty, see CCPG27300.

We must then consider mitigation.

Mitigation is the process that we use to reduce a penalty to an amount that is fair and proportionate to the circumstances of the individual case.

It allows us to take account of some mitigating factors surrounding a contravention. However, the law prevents account being taken of certain factors, see CCPG11820.

See CCPG30400 for detailed operational guidance on mitigation.