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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 30 September 2010 (see the update index for all updates).

Section Details of update
   
CH150500 Penalties for Failure to Pay on Time: Overview
The guidance has been amended to include references to Bank Payroll Tax (BPT) effective from 31 August 2010 and Registered Pension Scheme (RPS) effective from 30 September 2010    
  CH151200 Penalties for Failure to Pay on Time: Rules for specific taxes: How penalties apply to different tax regimes
The guidance has been amended to include references to Bank Payroll Tax (BPT) effective from 31 August 2010 and Registered Pension Scheme (RPS) effective from 30 September 2010    
  CH153510 Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): Overview
New guidance covering Bank Payroll Tax (BPT), which came into effect on 31 August 2010    
  CH153600 Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): Penalties: Failure to pay all or part of amounts due - overview
New guidance covering Bank Payroll Tax (BPT), which came into effect on 31 August 2010    
  CH153620 Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): Penalties: Failure to pay all or part of amounts due - initial penalty
New guidance covering Bank Payroll Tax (BPT), which came into effect on 31 August 2010    
  CH153640 Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): Penalties: Failure to pay all or part of amounts due - further penalties
New guidance covering Bank Payroll Tax (BPT), which came into effect on 31 August 2010    
  CH153660 Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): Penalties: Failure to pay all or part of amounts due - total penalties
New guidance covering Bank Payroll Tax (BPT), which came into effect on 31 August 2010    
  CH153680 Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): Penalties: Example
New page    
  CH153700 Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): Penalties: Determinations, assessments, amendments and corrections
New guidance covering Bank Payroll Tax (BPT), which came into effect on 31 August 2010    
  CH154010 Penalties for Failure to Pay on Time: Rules for specific taxes: Registered Pension Scheme (RPS): Overview
New guidance covering Registered Pension Scheme (RPS) effective from 30 September 2010    
  CH154100 Penalties for Failure to Pay on Time: Rules for specific taxes: Registered Pension Scheme (RPS): Failure to pay all or part of amounts due - overview
New guidance covering Registered Pension Scheme (RPS) effective 30 September 2010    
  CH154120 Penalties for Failure to Pay on Time: Rules for specific taxes: Registered Pension Scheme (RPS): Failure to pay all or part of amounts due - initial penalty
New guidance covering Registered Pension Scheme (RPS) effective from 30 September 2010    
  CH154140 Penalties for Failure to Pay on Time: Rules for specific taxes: Registered Pension Scheme (RPS): Failure to pay all or part of amounts due - further penalties
New guidance covering Registered Pension Scheme (RPS) effective from 30 September 2010    
  CH154160 Penalties for Failure to Pay on Time: Rules for specific taxes: Registered Pension Scheme (RPS): Failure to pay all or part of amounts due - total penalties
New guidance covering Registered Pension Scheme (RPS) effective from 30 September 2010    
  CH154180 Penalties for Failure to Pay on Time: Rules for specific taxes: Registered Pension Scheme (RPS): Example
New page    
  CH154200 Penalties for Failure to Pay on Time: Rules for specific taxes: Registered Pension Scheme (RPS): Assessments in absence of a return, amendments and corrections
New guidance covering Registered Pension Scheme (RPS) effective from 30 September 2010