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HMRC internal manual

Customs Civil Penalties Guidance

From
HM Revenue & Customs
Updated
, see all updates

CITEX officers operational process: penalty notice: considering mitigation: record keeping

THIS GUIDANCE IS FOR CITEX OFFICERS ONLY

You should keep a full record of all the factors that you have considered in coming to your decision on mitigation. You should record, the amount of mitigation you have allowed in each category and explain the reasons for those amounts. This will be recorded on the CIT Penalty Action Checklist (CPAC) and it should be saved in Caseflow.