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HMRC internal manual

Compliance Handbook

CH - Compliance Handbook: recent changes

Below are details of the amendments that were published on 29 October 2010 (see the update index for all updates)

Section Details of update
CH410000+ New pages added to - Under-assessments
CH410100 Title changed from “General” to “Introduction” with section re-written
CH410200 Minor amendments to text
CH410300 Title amended to “Interaction with penalties for evasion” with section re-written
CH410400 New Section - Under-assessments in VAT
CH410500 New Section - Interaction with Default Surcharge
CH450600+ guidance on suspending penalties for inaccuracies has been revised to include material from BGN045/10, which is withdrawn. Specific changes are as follows
CH450650 it is important to offer the person the opportunity to suspend a penalty if possible
CH450665+ checking compliance history on NPPS for details of previous behaviours and suspended penalties that may become payable
  CH450680 conditions that you set should be SMART
  CH450730 the importance of meeting generic pay and file conditions and the factsheet to give
  CH450740 that the suspension period must be set just long enough for the person to provide evidence that they have met the conditions. It will be exceptional to have a 24-month suspension period
  CH450760 the circumstances when a suspension can end early
  CH450770 action to take to suspend a penalty
  CH450780 how suspensions are managed
  CH450790 what to do if you become aware that a person has not met the suspension conditions