CCPG27200 - Penalty notice: considering whether to issue a penalty notice: contents

  1. CCPG27210
    What is a penalty notice
  2. CCPG27220
    The Customs Penalty Action Checklist
  3. CCPG27230
    Checking whether we are within time limits for a penalty
  4. CCPG27240
    Establishing who is to be penalised
  5. CCPG27250
    Considering any previous action taken
  6. CCPG27260
    Considering reasonable excuse
  7. CCPG27270
    Considering overall whether a penalty is the best way of achieving compliance
  8. CCPG27280
    Example of a decision to charge a penalty
  9. CCPG27290
    Seeking advice from the PN301 Team