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HMRC internal manual

Customs Civil Penalties Guidance

From
HM Revenue & Customs
Updated
, see all updates

CITEX officers operational process: warning letter: sending a request for authorisation

THIS GUIDANCE IS FOR CITEX OFFICERS ONLY

Once you have made all your decisions about CCP action, you must seek authorisation from an Authorising officer about

  • your decision to issue or not to issue a Civil Penalty Warning Letter (CPWL) and
  • any decision you have made about reasonable excuse.

You should ensure that you provide the Authorising officer with

  • a draft of your CPWL (if you have decided to issue one),
  • an explanation of the circumstances of the contravention concerned
  • any relevant evidence/ information that supports your decision(s) and
  • a CITEX Penalty Action Checklist (CPAC).