SAOG19600 - What to do when there may have been a failure or inaccuracy: second referral to the Penalties Consistency Panel when there may have been a main duty failure or an inaccurate certificate

Once the Customer Compliance Manager (CCM), Mid-sized Business Customer Engagement Team (CET) or Caseworker has gathered all the information relevant to a penalty decision, they must make a second referral to the Penalties Consistency Panel (‘the panel�).

In the second referral the CCM, CET or Caseworker must present all the relevant information, including a clear record of

  • any technical specialist advise sought and provided, and
  • discussions with the Senior Accounting Officer (SAO)

»Ê¹ÚÌåÓýappy must also make a recommendation on whether a penalty should be charged or not.

»Ê¹ÚÌåÓýapp panel will then decide whether to approve penalty action, though this decision must still be authorised by the Director for Large Business or the Assistant Director for Mid-sized Business, see SAOG19800.