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HMRC internal manual

Customs Civil Penalties Guidance

Non-CITEX officers operational process: penalty notice: action to take once you have arrived at a decision


Once you have considered whether a penalty is appropriate, following the guidance at CCPG27210 - CCPG27290, and arrived at a decision, your next action is set out in the table below. It shows the situations that are possible when the compliance officer has completed the CPAC, got their managers recommendation and considered a penalty notice.

Compliance Officer (CO) decision Authorising Officer (CPO)
Penalty Notice not appropriate  

This may be because

there is a reasonable excuse or

education is more appropriate or

they are recommending changes/revocation of authorisation, or

letter of written instruction is more appropriate CO sends CPAC and any supporting documents to CITEX CCP Network. Network will allocate the case to a CPO to authorise the decision.

If CPO agrees Penalty Notice is not appropriate, they will tell CO. A letter of written instruction may be issued.

If CPO decides that a Penalty Notice is appropriate, they will liaise with a CRM if appropriate, prepare the notice and issue it, sending copies to various teams and the caseworker, see below.    
  Penalty Notice is appropriate CO sends CPAC and any supporting documents to CCP Network. Case is referred to a CPO.

If the CPO agrees with the issue of the Penalty Notice, they will seek approval from CRM where appropriate. They will issue the Penalty Notice to trader and copy it to CO & various teams.

If CPO thinks a Penalty Notice is not appropriate, they will discuss further actions with CO.

This information is presented in a different way in the flowchart at CCPG50200.