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HMRC internal manual

Compliance Handbook

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CH400000
  3. CH402000

Charging Penalties: establishing penalty behaviour: contents

  1. CH402050
    Introduction
  2. CH402100
    Evidence needed
  3. CH402200
    Identifying the penalty risk
  4. CH402250
    Planning what questions to ask
  5. CH402300
    Examples of questions to establish behaviour
  6. CH402330
    Examples of deliberate behaviour
  7. CH402350
    Issuing factsheets and explaining the process
  8. CH402400
    Discussing penalties with the persons agent
  9. CH402450
    Talking to employees
  10. CH402500
    How to ask questions
  11. CH402550
    Recording evidence
  12. CH402600
    Establishing the penalty position by correspondence
  13. CH402650
    Dealing with non-cooperation
  14. CH402700
    Evaluating evidence
  15. CH402750
    Obtaining information from a third party
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