CITEX officers operational process: penalty notice: issuing a penalty notice: record keeping and reports
THIS GUIDANCE IS FOR CITEX OFFICERS ONLY
If you decide to issue a Penalty Notice, you must keep a complete and accurate record of the decision-making process. This will help when considering whether to authorise the issue of the Penalty Notice but it is also possible that the decision to issue a notice could be subject to the formal appeal and review procedure, and this record may be needed at tribunal.
In practice this means that you must keep a copy of your completed Customs Penalty Action Checklist (CPAC). This record must contain enough detail to substantiate the decision.
Compliance officers should store copies of the Penalty Notice and CPAC on Caseflow.
Where appropriate, a paper copy should be put into the trader’s folder.
The compliance officer who recommended the penalty notice should record its issue on Caseflow.