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HMRC internal manual

Customs Civil Penalties Guidance

HM Revenue & Customs
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CITEX officer operational process: warning letter: action to take once you have arrived at a decision


Once you have considered whether a warning letter is appropriate, following the guidance at CCPG26200 to CCPG26290, and arrived at a decision, your next action is set out in the table below.

Compliance officer (CO) decision Authorising officer (Manager)
CPWL not appropriate  
This may be because there is a reasonable excuse or education is more appropriate or they are recommending changes/revocation of authorisation, or letter of written instruction is more appropriate CO seeks senior manager’s authorisation of their decision. If manager agrees that CPWL not appropriate they will discuss alternative action with CO. If manager thinks CPWL should be sent CO will take action below.  
  CPWL is appropriate If trader has a CRM the CO must obtain permission from them to issue a CPWL.

CO drafts CPWL and seeks senior manager’s authorisation of their decision.

Once authorised issue the CPWL and copy to the CCP Network, and the CRM if appropriate.

This information is also available as a flowchart at CCPG30120.