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HMRC internal manual

Customs Civil Penalties Guidance

From
HM Revenue & Customs
Updated
, see all updates

CITEX operational process: penalty notice: authorisation of penalties: 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 penalty notice and
  • any decision you have made about reasonable excuse and
  • the amount of the penalty and
  • the amount of any mitigation allowed against the penalty amount.

You should ensure that you provide the Authorising officer with

  • a draft of your penalty notice,
  • an explanation of the circumstances of the contravention concerned and
  • any relevant evidence/ information that supports your decision(s).

They should authorise your decision on the CITEX Penalty Action Checklist (CPAC).