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HMRC internal manual

Customs Civil Penalties Guidance

HMRC roles: role of other teams

Customs Directorate regime policy teams

These teams

  • provide regime policy background to CPOs, TALA, LC, LBS, UKBF, CCMs, CCP Technical and Policy team, and SOLS teams
  • advise when courses of action or sanctions other than penalties may be appropriate, for example, varying an authorisation

Tax Admin Directorate (TAD) Teams 

  • provides policy and technical advice to CPLO, Compliance officers, CPOs, CCMs and SOLS team
  • ensures that Manuals - technical guidance, 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.
  • to contact the Tax Admin directorate for Technical help, see CH910000

Compliance Operational Process & Systems (COPS)

  • provide operational advice to Compliance officers, CPOs, TAD and regime owners
  • maintains the operational guidance within the CCP Manual

Authorisations Teams

These teams

  • 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 SOLS 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.