What to do when there may have been a failure or inaccuracy: Penalties Consistency Panel directs the Customer Compliance Manager when there may have been a main duty failure or inaccurate certificate
The Penalties Consistency Panel (the panel) will review the circumstances of the case and will either
- give the Customer Compliance Manager (CCM), Mid-sized Business Customer Engagement Team (CET) or Caseworker the authority to notify the Senior Accounting Officer (SAO) that there is a potential penalty situation and conduct further investigations to determine whether a penalty is actually due, or
- inform the CCM, CET or Caseworker why no action is appropriate.
If the first bullet is the case, the panel will also ask the CCM, CET or Caseworker
- to refer the matter back to the panel once all the information has been gathered, and,
- with that second referral, to make a recommendation on whether a penalty should be charged or not.