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HMRC internal manual

Customs Civil Penalties Guidance

Updates: Customs Civil Penalties Guidance

2016

published amendments

Options for addressing a contravention: issue a penalty
Additional information added 3rd bullet point / row 5 of table.

published amendments

Options for addressing a contravention: issue a penalty
Colon added to 5th row in table

published amendments

CITEX officers operational process: penalty notice: considering mitigation: Step 1 considering individual mitigating factors
mitigation clarify

published amendments

Introduction: overview of Customs Civil Penalties (CCP)
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Introduction: about this guidance
'Enforcement Handbook' changed to 'Criminal Justice Procedures'

published amendments

Introduction: contents
Removal of example letters - they are now in SEES
CITEX officers operational process: penalty notice: issuing a penalty notice: issuing the notice
guidance updated to reflect change to process
CITEX officers operational process: warning letter: issuing a warning letter
Update to guidance to reflect change to the process
CITEX officer operational process: warning letter: who an authorising officer might be and what actions they should take
Update to guidance to reflect change to the process
CITEX officer operational process: warning letter: action to take once you have arrived at a decision
Update to guidance to reflect change to the process
CITEX officers operational guidance: penalty notice: action to take once you have arrived at a decision
update to guidance to reflect change to the process
Penalty notice: considering whether to issue a penalty notice: considering any previous action taken
Update to guidance to reflect change to the process
Options for addressing a convention: direct to penalty
update to the guidance to reflect change to the process
Classifying the category of contravention: serious errors
update to guidance to reflect new process
HMRC roles: role of Customs Civil Penalties Officer (CPO)
update to guidance to reflect change to process
Options for addressing a contravention: issue a penalty
Update to guidance to reflect change to the process
Classifying the category of contraventions: deficiencies in systems, records, security of premises etc
Update to guidance to reflect change to the process
HMRC roles: role of Customs Civil Penalty (CCP) Network
Update to guidance to reflect new process
HMRC roles: role of Compliance Officer
Update to guidance to reflect change to the process

2017

published amendments

CITEX officers operational process: penalty notice: considering mitigation: Step 1 considering individual mitigating factors
Table reorganised for clarity

published amendments

Introduction: about this guidance
minor change insertion of the word Civil to refer to the customs penalties. 2 references to CCEP replaced with CEP
Non-CITEX officers operational process: introduction
reference to CCEP amended to CEP
CITEX officers operational process: introduction
one reference to CCEP amended to CEP only

published amendments

Providing education: examples of where to provide education
Updated text and link at second bullet in Example 2

published amendments

Classifying the category of contraventions: failure to produce records or information
First 3 bullets updated per change control request.

2018

published amendments

HMRC roles: role of Customer Compliance Manager
Changed references from CRM to CCM and added redacted link to list of CCMs
CITEX officers operational process: penalty notice: issuing a penalty notice: completing a penalty notice (C31)
additional bullet point instructions and links for page 2
Non-CITEX officer operational process: warning letter: issuing a warning letter
Remove reference to BTOps Salford
CITEX officers operational process: penalty notice: issuing a penalty notice: record keeping and reports
Removed reference to BTOps
CITEX officers operational process: penalty notice: issuing a penalty notice: issuing the notice
Additional information added to bullet points 3, 4 and 5
CITEX officers operational guidance: penalty notice: action to take once you have arrived at a decision
Additonal information and guidance link added
CITEX officers operational process: warning letter: issuing a warning letter
Additional information added to bullet points throughout
CITEX officer operational process: warning letter: action to take once you have arrived at a decision
Added instruction and guidance link to obtain reference number
Reviews and appeals: new information provided
Removed reference to Salford BTOps and added final bullet point
Penalty notice: introduction
Changed CRM to CCM and included text on consulting with manager (4th para)
Warning letter: considering whether to issue a warning letter: example of a decision to use a warning letter
Add link to other guidance at bullet point 2 and update CRM to CCM
Warning letter: considering whether to issue a warning letter: considering any previous action taken
Changed instruction to check CCP history and included google link
HMRC roles: role of other teams
Changed references from TAA to TALA and CRM to CCM. Also removed reference to Salford and top of page links
HMRC roles: role of Customs Civil Penalty (CCP) Network
Remove reference to CITEX and include google link to spreadsheet and redacted same link as internal
Customs Civil Penalties Guidance: establishing a contravention of Customs law
Inserted After 01 May 2016 only Section 167(3) of of Customs and Excise Management Act 1979 applies.
Customs Civil Penalties Guidance: reviews and appeals against warning letters and penalty decisions
Update to address section under review tab. Removed top of page link
Introduction: Example of wording for Civil Penalty Warning Letters and Penalty Notices
Added additional text about the introduction of the Union Customs Code (UCC). Additional paragraph at start. New text under R/C 301, 302, 511, 520, 521, 531

published amendments

Reviews and appeals: new information provided
Updated to reflect new Reviews and Appeals process for CIT - new bullet point added.
Reviews and appeals: reviews and appeals against warning letter and penalty decisions
Minor change to reflect new process for Reviews and Appeals in CIT (change from R&A team to issuing officer)
Customs Civil Penalties Guidance: reviews and appeals against warning letters and penalty decisions
Updated text to reflect new process for Reviews and Appeals in CIT