CCPG30400 - Customs and International Trade and Excise officers operational guidance: penalty notice: considering mitigation: contents

Note: This manual is currently under review following Brexit. In the meantime, you should check the other guidance available on GOV.UK from HMRC.

1. CCPG30410

   Is mitigation due
2. CCPG30420

   Determining how much mitigation to allow
3. CCPG30430

   Step 1 considering individual mitigating factors
4. CCPG30440

   Step 2 considering the case as a whole
5. CCPG30450

   Advising the trader
6. CCPG30460

   Record keeping