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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 26 August 2010 (see the update index for all updates)

Section Details of update
   
CH270500 you can now use a National Insurance Number (NINO) when creating a Sch 36 Penalty charge for an individual if there is no other suitable reference available - see Newsboard message 358/10
CHApp2 SAFE stencil CHApp2.8 has been amended to allow you to use a National Insurance Number (NINO) when creating a Sch 36 Penalty charge for an individual if there is no other suitable reference available - see Newsboard message 358/10
CH400000+ Minor changes to text
CH401200 Class 1A NIC is now within Schedule 24 FA07
CH402300 Now emphasises that each individual step required to charge an inaccuracy penalty can be taken either together or separately depending on the circumstances of the compliance check
CH451530 You can accept a person’s agreement to your penalty calculations and suspension proposals on the NPPS1 penalty calculation summary (PCSAF) in writing or verbally, by telephone or at a meeting. You must record the verbal agreement you receive
CH460100 Updated to emphasise that this section of guidance is about authorising the issue of a penalty assessment, or the inclusion of a penalty in a contract settlement
CH460300 DELETED text now incorporated in CH460400 
CH460400 amended to make the role of the authorising officer clearer
CH460500 the authorisation table now includes the levels of authorisation for under-assessments.

If you have to obtain authorisation from a Local Compliance Authorising Officer you will need to complete “A Report to Local Compliance Authorising Officers - Penalties and Settlement Offers Form”.

A link to this form and guidance about its completion are included in this section.    
  CH460600 the authorisation table now includes the levels of authorisation for under-assessments.

If you have to obtain authorisation from a Local Compliance Authorising Officer you will need to complete “A Report to Local Compliance Authorising Officers - Penalties and Settlement Offers Form”.

A link to this form and guidance about its completion are included in this section.    
  CH500000+ Minor changes to text
  CH504000 Now emphasises that each individual step required to charge a penalty for a failure to notify can be taken either together or separately depending on the circumstances of the compliance check
  CH551530 you can accept a person’s agreement to your penalty calculations on the NPPS1 penalty calculation summary (PCSAF) in writing or verbally, by telephone or at a meeting. You must record the verbal agreement you receive
  CH560100 updated to emphasise that this section of guidance is about authorising the issue of a penalty assessment, or the inclusion of a penalty in a contract settlement
  CH560300 DELETED text now incorporated in CH560400 
  CH560400 amended to make the role of the authorising officer clearer
  CH560500 If you have to obtain authorisation from a Local Compliance Authorising Officer you will need to complete “A Report to Local Compliance Authorising Officers - Penalties and Settlement Offers Form”.

A link to this form and guidance about its completion are included in this section.

     
  CH560600 If you have to obtain authorisation from a Local Compliance Authorising Officer you will need to complete “A Report to Local Compliance Authorising Officers - Penalties and Settlement Offers Form”.
A link to this form and guidance about its completion are included in this section.    
  CH600000+ minor changes to text
  CH601200 now emphasises that each individual step required to charge a penalty for a VAT or Excise wrongdoing can be taken either together or separately depending on the circumstances of the compliance check
  CH605150 NEW you must not attempt to calculate a wrongdoing penalty without using the penalty calculator
  CH607100 updated to emphasise that this section of guidance is about authorising the issue of a penalty assessment. Also now includes guidance about the authorisation of a decision not to charge a penalty because the person had a reasonable excuse
  CH607300 DELETED text now incorporated in CH607400 
  CH607400 Amended to make the role of the authorising officer clearer
  CH607500 Amended to include guidance about the authorisation to seek when a penalty is not to be charged because the person had a reasonable excuse
  CH607600 You should use this table if a penalty assessment is to be issued because you are unable to accept the reasonable excuse claimed
  CH608000+ DELETED. Please refer to BGN030/10 (VAT wrongdoings) or BGN032/10 (Excise wrongdoings)