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HMRC internal manual

Customs Civil Penalties Guidance

CITEX officers operational process: penalty notice: issuing a penalty notice: issuing the notice

THIS GUIDANCE IS FOR CITEX AND LB COMPLIANCE OFFICERS ONLY

Once you have completed a Customs Penalty Action Checklist (CPAC), decided to issue the penalty and this has been approved by your manager, you must:

  • consider the options for addressing a contravention, see CCPG23500
  • complete CPAC and get authorisation by manager or CCM
  • using the C31 SEES letter template generate the penalty notice letter. Use a dummy reference number at this stage
  • email a copy of the CPAC and your draft penalty notice to the CCP Network for checking and issuing of reference number
  • update Caseflow or CRRM as appropriate with the details of the penalty and save a copy of your penalty to Documentum
  • post your Penalty Notice to the trader. (Remember you are not allowed to send this electronically to the trader as this is a legal document)
  • send the final copy of the penalty notice to the CCP Network.