Summary
The aim of the Compliance Handbook is to help users understand and apply HMRC's penalties and compliance powers, as set out by legislation.
Contents
Technical guidance
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CH10000Record keeping: contents
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CH20000Information and inspection powers: contents
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CH28000Data gathering powers: contents
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CH40001Litigation and settlement strategy
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CH50000Assessing time limits: contents
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CH60000Penalties for failure to file on time: contents
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CH70000Penalties for failure to notify: contents
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CH80000Penalties for Inaccuracies: contents
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CH90000Penalties for VAT and excise wrongdoing: contents
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CH100000Offshore matters: contents
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CH140000Interest: contents
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CH150000Penalties for failure to pay on time: contents
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CH160000Reasonable excuse: contents
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CH170000Special reduction: contents
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CH176000Sanctionable conduct by tax advisers: contents
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CH180000Dishonest tax agents: contents
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CH190000Publishing details of deliberate tax defaulters: contents
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CH192000Penalties for failing to file VAT returns by the due date for periods from 1 January 2023: contents
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CH193000Penalties for failure to pay VAT on time from 1 January 2023: contents
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CH194000Electronic sales suppression: contents
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CH300000Human Rights Act and penalties: contents