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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 22 December 2010 (see the update index for all updates)

Section Details of update
   
CH81011 Penalties for Inaccuracies: In what circumstances is a penalty payable: Commencement date for FA 2007 penalties
Page updated to accommodate the inclusion of Class 1A NIC within inaccuracy penalties    
  CH81012 Penalties for Inaccuracies: In what circumstances is a penalty payable: Commencement date - Part 1
Page updated to accommodate the inclusion of Class 1A NIC within inaccuracy penalties    
  CH81020 Penalties for Inaccuracies: In what circumstances is a penalty payable: What taxes do penalties for inaccuracies apply to
Page updated to accommodate the inclusion of Class 1A NIC within inaccuracy penalties    
  CHApp1.7.1 Third party notice: Para 34 unapproved
New example    
  CH400000+, CH500000+ and CH600000+ Changes have been made as a result of the Eland Review of New Penalties and the publication of the Central Penalty Team Guidance
  CH402110 A caseworker’s penalty decisions may have to be approved by their manager, but all must be authorised
  CH402120 A manager is responsible for a caseworker’s penalty decisions and may have approve them
  CH402300 Minor changes relating to the approval of penalty decisions
  CH420100 Minor changes relating to the approval of penalty decisions
  CH430500 Minor changes relating to the approval of penalty decisions
  CH432600 Minor changes relating to the approval of penalty decisions
  CH433500 Re-written to explain the circumstances in which a caseworker’s decisions on behaviour and the penalty calculation are no longer required to be approved by their manager
  CH434000 Changes relating to the approval of penalty decisions
  CH450650 Amended to include links to new guidance about the Central Penalty Team’s work
  CH450690 Amended to emphasise the importance of setting clear and concise suspension conditions
  CH450730 Includes a form of words to use when setting generic conditions that is pre-populated in NPPS
  CH450740 Although the maximum suspension period can be 24 months, this will be exceptional. Most suspensions will last less than a year
  CH450750 NEW guidance about what conditions to set when a person has changed their systems before the suspension conditions can be agreed
  CH450770 Changes relating to the approval of penalty decisions
  CH450780 Section deleted and replaced by new guidance at CH450800+
  CH450790 Amended as a result of publication of Central Penalty Team Guidance
  CH450800+ NEW guidance about the teams that manage suspensions, the Central Penalty Team (CPT), the work done by the CPT at the end of the suspension period, checking the Certificate of compliance and the suspension conditions
  CH451100 Amended to explain how NPPS can be used to calculate a penalty, and minor changes relating to the approval of penalty decisions
  CH451300 Amended to remove references to obsolete guidance
  CH451400 Changes relating to the approval of penalty decisions
  CH451510 Minor changes relating to the approval of penalty decisions
  CH451520 Changes relating to the approval of penalty decisions
  CH460100 Minor changes relating to the approval of penalty decisions
  CH460200 Minor changes relating to the approval of penalty decisions
  CH480050 Minor changes relating to the approval of penalty decisions
  CH480300 Although you may not need your manager to approve your penalty decisions, he or she still needs to progress the case in NPPS
  CH480460 Minor changes relating to the approval of penalty decisions
  CH480565 Minor changes relating to the approval of penalty decisions
  CH480600 Changes relating to the approval of penalty decisions
  CH480820 Changes relating to the approval of penalty decisions
  CH480830 Changes relating to the approval of penalty decisions
  CH502010 A caseworker’s penalty decisions may have to be approved by their manager, but all must be authorised
  CH502020 A manager is responsible for a caseworker’s penalty decisions and may have approve them
  CH504000 Minor changes relating to the approval of penalty decisions
  CH531000 Minor changes relating to the approval of penalty decisions
  CH531100 Minor changes relating to the approval of penalty decisions
  CH532600 Minor changes relating to the approval of penalty decisions
  CH533500 Re-written to explain the circumstances in which a caseworker’s decisions on behaviour and the penalty calculation are no longer required to be approved by their manager
  CH534000 Changes relating to the approval of penalty decisions
  CH550510 Minor changes relating to the approval of penalty decisions
  CH551100 Amended to explain how NPPS can be used to calculate a penalty, and minor changes relating to the approval of penalty decisions
  CH551400 Changes relating to the approval of penalty decisions
  CH551510 Minor changes relating to the approval of penalty decisions
  CH551520 Changes relating to the approval of penalty decisions
  CH560100 Changes relating to the approval of penalty decisions
  CH580050 Minor changes relating to the approval of penalty decisions
  CH580300 Although you may not need your manager to approve your penalty decisions, he or she still needs to progress the case in NPPS
  CH580460 Minor changes relating to the approval of penalty decisions
  CH580565 Minor changes relating to the approval of penalty decisions
  CH580600 Changes relating to the approval of penalty decisions
  CH580820 Changes relating to the approval of penalty decisions
  CH580830 Changes relating to the approval of penalty decisions
  CH601200 Minor changes relating to the approval of penalty decisions
  CH602100 A caseworker’s penalty decisions may have to be approved by their manager, but all must be authorised
  CH602200 A manager is responsible for a caseworker’s penalty decisions and may have approve them
  CH604100 Minor changes relating to the approval of penalty decisions
  CH604500+ NEW guidance about the circumstances in which a caseworker’s decisions on behaviour and the penalty calculation are no longer required to be approved by their manager.
  CH605150 Amended to explain how NPPS can be used to calculate a penalty, and minor changes relating to the approval of penalty decisions
  CH605230 Minor changes relating to the approval of penalty decisions
  CH606000 Changes relating to the approval of penalty decisions
  CH607100 Changes relating to the approval of penalty decisions
  CH607200 Changes relating to the approval of penalty decisions
  CH609000 Minor changes relating to the approval of penalty decisions
  CH680050 Minor changes relating to the approval of penalty decisions
  CH680300 Although you may not need your manager to approve your penalty decisions, he or she still needs to progress the case in NPPS
  CH680565 Minor changes relating to the approval of penalty decisions
  CH680600 Changes relating to the approval of penalty decisions
  CH680820 Changes relating to the approval of penalty decisions
  CH680830 Changes relating to the approval of penalty decisions