CCPG11600 - Customs Civil Penalties Guidance: time limits for issuing a warning letter or penalty notice

There are two time limits for issuing a warning letter or a penalty notice. Both of these have to be satisfied.

A warning letter or penalty notice must be issued within

• 3 years after the contravention took place, and
• 2 years after HMRC has sufficient evidence of facts to issue it.

There is operational guidance on considering time limits at

• CCPG26230 for warning letters and
• CCPG27230 for penalty notices

Contraventions considered must be within 3 years of the date of issue of the CPWL or 2 years 11 months for CP RTBH letter.

Failure to issue the RTBH within one working day of the 30-day expiry would require a review of the dates of the contraventions. Any outwith the 3 year limit would no longer form a part of the penalty decision.

This could impact on Serious Errors as the total debt on which the penalty is based may be reduced to below the threshold the serious penalty has been based on.

If the period of review exceeds 3 years from date of issue of CP/CPWL then a further sentence must be included qualifying the dates the action refers to.