CCPG21600 | HMRC roles: role of other teams

Customs Directorate regime policy teams

These teams:

• provide regime policy background to CPOs, TALA, LC, LBS, UKBF, CCMs, PN301 Team, and HMRC Legal Group teams

• advise when courses of action or sanctions other than penalties may be appropriate, for example, varying an authorisation

Customs Directorate Policy Law Team

• provides policy and technical advice to CPLO, Compliance officers, CPOs, CCMs and HMRC Legal Group teams

• ensures that Manuals - technical guidance, Web pages, Public Notice, learning and templates are up to date

• maintains the civil penalty framework for contraventions of customs law, and (with EEC) updates legislation where necessary.

• to contact the Policy Law Team for Technical help, email Excise and Customs Law Team Enquiries

Compliance Operational Process & Systems (COPS)

• provide operational advice to Compliance officers, CPOs, TAD and regime owners

• maintains the operational guidance within the CCP Manual

Authorisations Teams

These teams

• consider all requests for authorisation to operate a facility, for example a Customs Warehouse, or to use a particular regime, for example IP

• do compliance checks to make sure the trader is complying with the terms and conditions of the Authorisation

• amend and revoke authorisations where necessary.

HMRC Legal Group CITEX Team

This team deals with all Reviews and Appeals (A&R) for Customs CPWLs and penalties issued by HMRC staff.

Note: Any reviews and appeals for CPWLs and penalty notices issued by UKBF will be dealt with by UKBF A&R teams.