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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

How to do a compliance check: compliance check series of factsheets: contents

  1. CH202025
  2. CH202035
    Factsheets: withdrawn or replaced
  3. CH202050
    When to issue the general information factsheets CC/FS1a, CC/FS1b, CC/FS1c and CC/FS1d
  4. CH202100
    CC/FS2 Information Notices
  5. CH202125
    CC/FS3 Visits - By agreement or with advance notice
  6. CH202150
    CC/FS4 Unannounced visits for inspections
  7. CH202175
    CC/FS5 Unannounced visits for inspections approved by the tribunal
  8. CH202235
    CC/FS7a Penalties for inaccuracies in returns or documents
  9. CH202245
    CC/FS7b Penalties for not telling us about an under-assessment
  10. CH202275
    CC/FS9 Human Rights Act and penalties
  11. CH202300
    CC/FS10 Suspending penalties for careless inaccuracies in returns or documents
  12. CH202325
    CC/FS11 Penalties for failure to notify
  13. CH202350
    CC/FS12 Penalties for VAT and Excise wrongdoing
  14. CH202375
    CC/FS13 Publishing details of deliberate defaulters
  15. CH202400
    CC/FS14 Managing Serious Defaulters
  16. CH202425
    CC/FS15 Self Assessment and old penalty rules
  17. CH202450
    CC/FS16 Excise visits
  18. CH202455
    CC/FS17 Higher penalties for Income Tax and Capital Gains Tax involving offshore matters
  19. CH202460
    CC/FS18a Penalties for failure to file returns on time - Income Tax and Capital Gains Tax
  20. CH202465
    CC/FS18b Penalties for failure to file returns on time - Construction Industry Scheme (CIS)
  21. CH202466
    CC/FS18c Penalties for failure to file returns on time - Machine Games Duty
  22. CH202470
    CC/FS19 Employer and contractor returns and 'old' penalty rules
  23. CH202480
    CC/FS20 VAT dishonest conduct penalties
  24. CH202500
    CC/FS21 Alternative Dispute Resolution
  25. CH202520
    CC/FS22 Sending us electronic records
  26. CH203000
    HMRC1 HM Revenue & Customs decisions - what to do if you disagree