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HMRC internal manual

Customs Civil Penalties Guidance

HM Revenue & Customs
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Customs Civil Penalties Guidance: no action necessary

There may be some circumstances where, although we have found a contravention or contraventions, it is appropriate to take no penalty action. This will be in circumstances where taking any action is unlikely to improve compliance.

We do not generally consider isolated errors which are not typical of a trader’s approach to compliance, such as typographical errors or miscalculations, as poor compliance. However, each instance depends on its own circumstances.

In such cases, it is not appropriate to provide education or consider penalty action but we must record in the post visit letter

  • what was found,
  • observations on how this contravention may have occurred, and
  • if possible, the detail of the corrective action the trader should take to prevent it from happening again in future.

You must complete a Customs Penalty Action Checklist (CPAC) for any decision you make about a contravention. You must get your decision agreed by your manager.