CCPG21400 - HMRC roles: role of Customs Civil Penalties Officer (CPO)
»Ê¹ÚÌåÓýapp CPO role includes advising compliance officers involved in complex Customs Civil Penalties (CCP) cases.
For cases coming from outside International Trade, the CPO role also includes:
- reviewing draft Customs Penalty Warning Letters (CPWLs) referred to them, obtaining a reference number and returning the CPWL to the officer for issuing, see CCPG40010
- liaising with the Customer Relationship Manager (CRM), see CCPG30310, if there is one, for the trader where the need for CCP action has been identified,
- deciding the amount of a penalty, see CCPG27300,
- considering whether any mitigation of the penalty is appropriate, see CCPG30400,
- issuing the penalty notice, see CCPG30600
- recording actions taken and the reasons for them