SAOG19300 - 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.

Senior Accounting Officer Guidance