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HMRC internal manual

Customs Civil Penalties Guidance

From
HM Revenue & Customs
Updated
, see all updates

HMRC roles: role of other teams

Salford Customs Civil Penalties (CCP) Team

This 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

These 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

This team

  • 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

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 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.