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HMRC internal manual

Compliance Handbook

CH - Compliance Handbook: recent changes

Below are details of the amendments that were published on 12 March 2010 (see the update index for all updates)

Section Details of update
CH200000+ Changes have been made throughout the compliance checks guidance to reflect the extension of
  • Sch 36 FA08 (information and inspection powers) by Sch 48 FA09
  • Sch 37 FA08 (record keeping) by Sch 50 FA09 and
  • Sch 39 FA08 (assessment time limits) by Sch 51 FA09 to other taxes and duties.    
      CH201000+ This guidance has been reorganised and rewritten, including detailed guidance about factsheets (CH201600) previously in Business Guidance Note BGN083/09 
      CH205000+ This is now about the type of compliance checks you may carry out
      CH206000+ This is now about starting a compliance check
      CH207000+ This is now about establishing the facts, asking for information using an informal approach, and deciding when a visit may be necessary
      CH208000+ Guidance about pre-return checks is now at CH205300 
      CH223000+ This guidance about taxpayer notices has been reorganised and rewritten
      CH225900 NEW Guidance about involved third parties
      CH229100 NEW Guidance about using information powers on behalf of the Valuation Office Agency
      CH229250 NEW Guidance about what to do if you have difficulty serving an information notice
      CH250000+ This guidance about inspection powers has been reorganised and rewritten.
      CH256000+ NEW Guidance about your role if the Valuation Office Agency (VOA) carry out a tribunal-approved inspection and if the VOA’s tribunal-approved inspection is deliberately obstructed.
      CH300000+ NEW This expanded and updated guidance about the Human Rights Act and HMRC penalties replaces guidance previously at CH433000+
      CH400000+ Changes have been made throughout the inaccuracy penalties guidance to reflect the extension of Sch 24 FA07 by Sch 40 FA08 to new taxes and duties.
      CH433000+ This guidance is now at CH300000+
      CH451600 This guidance has been replaced by Business Guidance Note BGN076/09 
      CH460000+ NEW Guidance about authorisation levels for inaccuracy penalties
      CH500000+ NEW Guidance about charging penalties for failure to notify (Schedule 41 Finance Act 2008)
      CH600000+ NEW Guidance about charging penalties for VAT & Excise wrongdoing (Schedule 41 Finance Act 2008)