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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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CH - Compliance Handbook: recent changes

Below are details of the amendments that were published on 1 April 2010 (see the update index for all updates)

Section Details of update
CH50000 This section has been revised to provide additional technical guidance about Schedule 51 Finance Act 2009. This adds assessing time limit information for additional taxes, principally Insurance Premium Tax, Aggregates Levy, Climate Change Levy and Landfill Tax.
CH150000 This new section provides technical guidance about Section 107 and Schedule 56 Finance Act 2009 - ‘Penalty for failure to make payments on time’. It explains the taxes to which they apply, when the penalties are incurred and how they are calculated.
CH190000 This new section provides technical guidance about Section 94 Finance Act 2009 - ‘Publishing details of deliberate tax defaulters’. It explains the conditions that must be satisfied before HMRC can publish a person’s name and other details of their defaults.
Section 94 builds on the penalties in Schedule 24 Finance Act 2007 (inaccuracies) and Schedule 41 Finance Act 2008 (failure to notify and VAT and Excise wrongdoings).