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HMRC internal manual

Customs Civil Penalties Guidance

Reviews and appeals: new information provided

Actions for the penalty decision maker

Traders may provide new information about a contravention at any time. If the review officer receives new information, they will usually refer it to you to consider, see ARTG4630.

Where you have issued a warning letter, you must consider whether the new information provides a basis for amending the decision contained in your warning letter.

Where we have charged a penalty, you should consider whether you should change the penalty in light of the new information.

For example, you may need to consider

  • Did a contravention occur at all
  • Does the new information amount to a reasonable excuse, or
  • In the case of a penalty notice, is mitigation, or the amount of mitigation, still appropriate

Once you have considered the new information you should take one of the following actions

  • If the new information does not change your decision, you should notify the trader, allowing them a further 30 days in which to accept the review offer or appeal to the tribunal, see ARTG3080.
  • If the new information provided leads you to allow higher mitigation, you should amend the penalty and issue an amended penalty notice.
  • If you decide to cancel the penalty because of the new information provided, you should write to the trader to tell them that the penalty is cancelled.
  • If you cancel the penalty because we accept that no penalty is due even though there is a contravention, you must issue a letter of written instruction. It should record that the trader has received education and advice in respect of areas of non-compliance identified as a result of the intervention, see CCPG25200.
  • If you cancel the penalty because there was no contravention, you do not need to do anything further.

In all cases where you amend or cancel a penalty you must notify the Salford CCP (BTOps) team and the CITEX CCP Network by email.