HMRC roles: role of other teams
Salford Customs Civil Penalties (CCP) Team
- maintains and updates the CCP Spreadsheets for both Civil Penalty Warning Letters (CPWL) and penalties.
- is a point of contact to establish whether a trader has a previous history in respect of CCP action, if this information cannot be obtained from the CITEX CCP Network.
- provides the relevant unique reference number for CPWLs and penalties, if this information cannot be obtained from the CITEX CCP Network.
- liaises with the National Payment Unit / Chief Accounting CCP Team to complete payment documentation and update CCP Spreadsheets with payment details.
Customs Directorate regime policy teams
- provide regime policy background to CPOs, TAA, LC, LBS, UKBF, CRMs, CCP Technical and Policy team, and Review & Appeals team
- advise when courses of action or sanctions other than penalties may be appropriate, for example, varying an authorisation
- (with CCP Technical and Policy team) update legislation.
CCP Technical and Policy Team - TAA Manchester
- provides CCP policy and technical advice to CPLO, Compliance officers, CPOs, CRMs and Review & Appeals team
- ensures that the CCP Manual - technical guidance, CCP Web pages, Public Notice, learning and templates are up to date
- maintains the civil penalty framework for contraventions of customs law, and (with EEC) updates legislation where necessary.
Compliance Operational Policy and Guidance Unit (COPGU)
- provide operational advice to Compliance officers, CPOs, TAA and regime owners
- maintains the operational guidance within the CCP Manual
- consider all requests for authorisation to operate a facility, for example a Customs Warehouse, or to use a particular regime, for example IP
- do compliance checks to make sure the trader is complying with the terms and conditions of the Authorisation
- amend and revoke authorisations where necessary.
CITEX Review & Appeals Team
This team deals with all Reviews and Appeals (A&R) for Customs CPWLs and penalties issued by HMRC staff.
Note: Any reviews and appeals for CPWLs and penalty notices issued by UKBF will be dealt with by UKBF A&R teams.