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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 28 June 2010 (see the update index for all updates)

Section Details of update
   
CH71120 Penalties for Failure to Notify: In what circumstances is a penalty payable: Commencement date
Page updated to include a link to the relevant section of the NIM.    
  CH71260 Penalties for Failure to Notify: In what circumstances is a penalty payable: Single obligation to notify
The existing example has been updated and two further examples included.    
  CH71300 Penalties for Failure to Notify: In what circumstances is a penalty payable: Relevant obligations
Page updated to include a link to the relevant section of the NIM.    
  CH72640 Penalties for Failure to Notify: Calculating the penalty: Potential Lost Revenue: Potential overpayments by other persons
Example updated for clarity.    
  CH72760 Penalties for Failure to Notify: Calculating the penalty: Potential Lost Revenue: VAT Registration - traders exempt from registration
Example updated for clarity.    
  CH82390 Penalties for Inaccuracies: Calculating the Penalty: Delayed tax - Impact on potential lost revenue calculation: Introduction
Page updated for clarity.    
  CH83030 Penalties for Inaccuracies: How to process the penalty: What the assessment must include
The page has been re-written for clarity.    
  CH83250 Penalties for Inaccuracies: How to process the penalty: Suspension of a penalty: Conditions of suspension
The following text has been removed: “The conditions of suspension should include a requirement that the person’s records be made available to you so that you can satisfy yourself that the conditions have been complied with.”