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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

CH - Compliance Handbook: recent changes

Below are details of the amendments that were published on 25 February 2010 (see the update index for all updates)

Section Details of update
   
CH10100 Record Keeping: Overview
These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH10200 Record Keeping: Nature and extent of records
These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH10300 Record Keeping: General rules
These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH10400 Record Keeping: Who is a person
These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH11100 Record Keeping: What records must be kept: Legislation
These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH11300 Record Keeping: What records must be kept: Income tax and corporation tax requirements for trade, profession or business and companies
These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH12500 Record Keeping: What records must be kept: Insurance premium tax general requirements
New page. These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH12600 Record Keeping: What records must be kept: Stamp duty land tax general requirements
New page. These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH12700 Record Keeping: What records must be kept. Aggregates levy, climate change levy and landfill tax general requirements
New page. These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH13100 Record Keeping: How records may be preserved: General
These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH13200 Record Keeping: How records may be preserved: Conditions and exceptions
These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH13400 Record Keeping: How records may be preserved: Computer records
These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH14100 Record Keeping: How long must records be retained for: General
These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH14930 Record Keeping: How long must records be retained for: Insurance premium tax
New page. These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH14940 Record Keeping: How long must records be retained for: Stamp duty land tax
New page. These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH14950 Record Keeping: How long must records be retained for: Aggregates levy, climate change levy and landfill tax
These amendments arise from the extension of the record-keeping rules in Schedule 50 FA 2009. They now cover insurance premium tax, stamp duty land tax, aggregates levy, climate change levy and landfill tax    
  CH20150 Information & Inspection Powers: Overview: Schedule 36 FA 2008
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH20200 Information & Inspection Powers: Overview: Information Notices
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH20250 Information & Inspection Powers: Overview: Inspections
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH21050 Information & Inspection Powers: Conditions and safeguards: Commencement date
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH21070 Information & Inspection Powers: Conditions and safeguards: Overlap with other powers
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH21100 Information & Inspection Powers: Conditions and safeguards: Schedule 36 Finance Act 2008
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH21150 Information & Inspection Powers: Conditions and safeguards: When will the powers be used
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH21200 Information & Inspection Powers: Conditions and safeguards: How the powers will be used
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH21540 Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Tax position
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH21680 Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: When can the powers be used
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH21700 Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Statutory records
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23050 Information & Inspection Powers: Information Notices: Introduction
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23080 Information & Inspection Powers: Information Notices: Approval of the information notice
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23520 Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23540 Information & Inspection Powers: Information Notices: Taxpayer Notice: Self Assessment or Stamp duty land tax return made
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23560 Information & Inspection Powers: Information Notices: Taxpayer Notice: Meaning of ‘reason to suspect’
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23620 Information & Inspection Powers: Information Notices: Third Party Notice: Specific rules
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23640 Information & Inspection Powers: Information Notices: Third Party Notice: Copy of the notice to the named person
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23660 Information & Inspection Powers: Information Notices: Third Party Notice: Approval not to issue a copy to the named person
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23680 Information & Inspection Powers: Information Notices: Third Party Notice: Partnerships: Notice given to person other than a partner
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23700 Information & Inspection Powers: Information Notices: Third Party Notice: Partnerships: Notice given to a partner who is not a relevant partner
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23720 Information & Inspection Powers: Information Notices: Third Party Notice: Partnerships: Notice given to a relevant partner
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23740 Information & Inspection Powers: Information Notices: Third Party Notice: Groups: Groups of undertakings
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23760 Information & Inspection Powers: Information Notices: Third Party Notice: Groups: Notice to any person about the parent and its subsidiaries
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23780 Information & Inspection Powers: Information Notices: Third Party Notice: Notice to the parent about its subsidiaries
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23800 Information & Inspection Powers: Information Notices: Third Party Notice: Groups: Groups of undertakings - definitions
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23810 Information & Inspection Powers: Information Notices: Third Party Notice: Banks
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23815 Information & Inspection Powers: Information Notices: Third Party Notice: Lawyers
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23820 Information & Inspection Powers: Information Notices: Third Party Notice: Notice to an involved third party
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23840 Information & Inspection Powers: Information Notices: Third party Notice: Notice relating to a pensions matter
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23920 Information & Inspection Powers: Information Notices: Identity Unknown Notice: General
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23980 Information & Inspection Powers: Information Notices: Identity Unknown Notice: Notice to an involved third party
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH23990 Information & Inspection Powers: Information Notices: Identity Unknown Notice: Notice relating to a pensions matter
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH24100 Information & Inspection Powers: Information Notices: Tribunal approval: The Tribunal
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH24120 Information & Inspection Powers: Information Notices: Tribunal approval: Taxpayer Notice
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH24160 Information & Inspection Powers: Information Notices: Tribunal approval: Third Party Notice
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH24180 Information & Inspection Powers: Information Notices: Tribunal approval: Third Party Notice - Disapplying conditions
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH24200 Information & Inspection Powers: Information Notices: Tribunal approval: Identity Unknown Notice
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH24360 Information & Inspection Powers: Information Notices: Appeals: Appealing against a taxpayer notice
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH24380 Information & Inspection Powers: Information Notices: Appeals: Appealing against a third party notice
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH24400 Information & Inspection Powers: Information Notices: Appeals: Appealing against an identity unknown notice
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25100 Information & Inspection Powers: Inspection Powers: Introduction
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25140 Information & Inspection Powers: Inspection Powers: Meaning of ‘inspect’
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25300 Information & Inspection Powers: Inspection Powers: Documents you cannot inspect
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25320 Information & Inspection Powers: Inspection Powers: Obtaining and recording information and copying documents
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25360 Information & Inspection Powers: Inspection Powers: Involved third parties, relevant information, relevant documents and relevant tax
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25380 Information & Inspection Powers: Inspection Powers: Valuation etc inspections
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25420 Information & Inspection Powers: Types of inspection: Announced or Unannounced inspections
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25440 Information & Inspection Powers: Types of inspection: Start and end of an inspection
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25460 Information & Inspection Powers: Types of inspection: When to carry out an inspection
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25500 Information & Inspection Powers: Types of inspection: Announced inspection
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25520 Information & Inspection Powers: Types of inspection: Unannounced inspection
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25540 Information & Inspection Powers: Types of inspection: Tribunal approval
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009    
  CH25650 Information & Inspection Powers: Inspection Powers: Failure to allow an inspection
These amendments arise from the extension to the information and inspection powers in Schedule 48 FA 2009