CCPG27300 | Penalty notice: deciding the amount of a penalty: contentsFrom HM Revenue & Customs · Customs Civil Penalties GuidanceDetailsContents3 entriesCCPG27310Penalty notice: deciding on the amount of a penalty: introductionCCPG27320Penalty notice: deciding the amount of a penalty: setting penalty amounts CCPG27330Penalty notice: deciding the amount of a penalty: considering mitigationPreviousNext