SolvedCCPG30110 | International Trade officer operational process: warning letter: action to take once you have arrived at a decision
From HM Revenue & Customs · Customs Civil Penalties Guidance
THIS GUIDANCE IS FOR INTERNATIONAL TRADE OFFICERS ONLY
Once you have considered whether a warning letter is appropriate, following the guidance at CCPG26200 to CCPG26290, and arrived at a decision, your next action is set out in the table below.
| Compliance officer (CO) decision | Authorising officer (Manager) |
|---|---|
| CPWL not appropriate\nThis may be because there is a reasonable excuse or education is more appropriate or they are recommending changes/revocation of authorisation, or letter of written instruction is more appropriate | CO seeks senior manager’s authorisation of their decision. If manager agrees that CPWL not appropriate they will discuss alternative action with CO. If manager thinks CPWL should be sent CO will take action below. |
| CPWL is appropriate | If trader has a CCM the CO must obtain permission from them to issue a CPWL.\nCO drafts CPWL and seeks senior manager’s authorisation of their decision.\nOnce authorised, obtain reference number CCPG30150. Compliance officer to advise CCP Network, and the CCM if appropriate, when CPWL issued to customer. |
This information is also available as a flowchart at CCPG30120.