Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Customs Civil Penalties Guidance

CCPG11800 · Mitigation

  • CCPG11810 · What is mitigation
  • CCPG11820 · Use of discretion to mitigate
  1. Mitigation: contents
  2. Mitigation: what is mitigation

CCPG11810 | Mitigation: what is mitigation

From HM Revenue & Customs · Customs Civil Penalties Guidance

Once we have:

  • found a contravention, see CCPG11010,

  • established that there is no reasonable excuse, see CCPG11700, and

  • decided that a penalty is appropriate, see CCPG27200,

we will decide on the amount of that penalty, see CCPG27300.

We must then consider mitigation.

Mitigation is the process that we use to reduce a penalty to an amount that is fair and proportionate to the circumstances of the individual case.

It allows us to take account of some mitigating factors surrounding a contravention. However, the law prevents account being taken of certain factors, see CCPG11820.

See CCPG30400 for detailed operational guidance on mitigation.

Next
PrivacyTerms