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HMRC internal manual

Compliance Handbook

The Human Rights Act and Penalties: The Human Rights Act message and factsheets for telephone interventions

CH300900 explains how to give the full text of the Human Rights Act message contained in factsheet CC/FS9(GOV.UK) - The Human Rights Act and Penalties. For most compliance work you will use the text at CH300900.

If your case is a telephone intervention, it may be more appropriate to use the standard telephone script (PDF31.5KB).

You must also give or send the person a copy of factsheet CC/FS9 and the appropriate penalty factsheets