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.