CHUPDATE100512 - CH - Compliance Handbook: recent changes

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

Section	Details of update
CH200000+	Minor amendments
CH206100	removed references to legal requirement to send an enquiry notice
CH206500	clarified meaning of potential discovery position
CH207323	NEW material previously in CH223820
CH207326	NEW material previously in CH223830
CH207328	NEW material previously in CH223850
CH207340	added guidance about avoiding prematurely issuing protective assessments, determinations, or closure notices in self assessment checks as a way of forcing progress before you have completed your fact-finding
CH223600	DELETED guidance now included in CH229300
CH225175	amended to make it clear that these arrangements have been agreed with the British Bankers’ Association.
CH229300	re-written to include material previously in CH223600
CH230100	now includes a flow-chart about the disputes resolution process when an information notice is given in correspondence
CH230210	You should not treat a refusal to provide privileged information as a lack of co-operation. However, the voluntary provision of such information could earn credit to be set against poor co-operation in another aspect of your compliance check. Where penalties are likely, you could encourage waiver by telling the person that it could increase the quality of disclosure reduction and lead to a lower penalty.
CH230320	You should not treat a refusal to provide privileged information as a lack of co-operation. However, the voluntary provision of such information could earn credit to be set against poor co-operation in another aspect of your compliance check. Where penalties are likely, you could encourage waiver by telling the person that it could increase the quality of disclosure reduction and lead to a lower penalty.
CH270100	Minor amendments
CH270200	New guidance on the para 40A Sch 36 FA08 penalty for giving HMRC inaccurate information or a document containing an inaccuracy in response to an information notice
CH270500	Officers working Petroleum Revenue Tax cases can now create a Schedule 36 penalty charge in SAFE using a PRT reference.
	The precise wording on the charge type is Penalty Under Sch 36 - FA08
CH401600+	Minor amendment to title heading, rewritten section
CH450250	New section on Interaction with other penalties
CH501050	New section Transition - old and new penalties
CH601300	Guidance added, new section Transition - old and new penalties
CH601900	New section on FA94/S9 penalties
CH604400	New section on More than one person liable to a penalty