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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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CH - Compliance Handbook: recent changes

Below are details of the amendments that were published on 16 November 2010 (see the update index for all updates)

Section Details of update
   
The update index now includes all the latest amendments to both the Technical Guidance and the Operational Guidance.  
Throughout the manual, ECH links have now been replaced with COG references.     
  CH23540 Information & Inspection Powers: Information Notices: Taxpayer Notice: Self Assessment, Stamp duty land tax or Bank payroll tax return made
Bank payroll tax added to table    
  CH81012 Penalties for Inaccuracies: In what circumstances is a penalty payable: Commencement date – Part 1
Paragraph added which clarifies the guidance in income tax and corporation tax cases    
  CH81030 Penalties for Inaccuracies: In what circumstances is a penalty payable: What period are penalties for inaccuracies charged for
Paragraph added which clarifies the guidance in income tax and corporation tax cases    
  CH82510 Penalties for Inaccuracies: Calculating the Penalty: Calculation Process: How to calculate the amount of penalty to be charged
Instruction in Step 5 to rounding down the penalty has been removed as it was in conflict with the way the current NPPS system calculates, ie to two decimal places    
  CH270500 VAT – Registered Trader and VAT – Non-registered Trader added to table
  CH460200 Charging Penalties for Inaccuracies: Authorisation levels: Responsibilities of a Caseworker
New paragraph added as follows: If you are seeking authorisation for a direct tax penalty assessment, and you have concerns about the means position, see EM5213 before completing the report.    
  CHApp2.8 VRN and NINO added