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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 1 April 2011 (see the update index for all updates)

   
   
CH12900 Record Keeping: What records must be kept: Excise duties general requirements : New page about Excise Duties
CH14990 Record Keeping: How long must records be retained for: Excise duties : New page about Excise Duties
CH20000+ Information & Inspection Powers
Changes have been made throughout the Information & Inspection Powers section to reflect that (as a result of Sch 13 F(No.3)A 2010) certain provisions in Sch 36 FA08 apply to excise information notices issued under section 118BA of CEMA 79.    
  CH50000+ Assessing Time Limits : Changes to CH50000+ which explain changes to assessing time limits for some taxes that apply from 1 April 2011.
  CH56400 - CH56700 Assessing Time Limits: Tables of time limits for relevant taxes
Changes to the tables relating to Insurance Premium Tax, Aggregates Levy, Climate Change Levy and Landfill Tax to clarify which time limits applying to specific penalties and interest.    
  CH60000+ Penalties for Failure to File on Time
This new section provides technical guidance about Section 106 and Schedule 55 Finance Act 2009 - ‘Penalty for failure to make returns etc’. It explains the taxes to which the penalties apply, when the penalties are incurred and how they are calculated.    
  CH80000+ Penalties for Inaccuracies
Changes to CH80000+ which explain how higher maximum and minimum penalty percentages may apply where an inaccuracy involves an offshore matter    
  CH200000+ Changes have been made as a result of legislation introduced by Finance (No 3) Act 2010 excise duties compliance checks. Pages have been amended to show that they apply to compliance checks carried out using the powers under FA08/SCH36 only, the Customs and Excise Management Act 1979 (CEMA) only, or both.
  CH201100 Lists the excise duties brought into the compliance checks framework by F(No3)A10
  CH201400 Page deleted
  CH201450 New Page on transition to the new CEMA79 information power for excise staff
  CH206200 Page deleted
  CH207315 New Page on protecting information sources
  CH207325 New Page on Asking for information: Person’s spouse or partner that replaces CH225120
  CH210000+ Changes have been made to the record keeping rules in CEMA79/S118A as a result of legislation introduced by Finance (No 3) Act 2010 excise duties compliance checks.
  CH211000 F(No3)A10 amends existing legislation in CEMA79/S118A to align the record-keeping rules for revenue traders with those for other taxes. The excise duties affected by this change are listed
  CH212200 Revenue traders are required to keep an excise duty account
  CH214000 Updated about getting advice on electronic records
  CH215000 How long records should be kept now includes link to excise guidance
  CH216000 Information added on retention periods for excise records
  CH218300 Updated guidance about examining computer records
  CH218400 Updated guidance about checking and removing computers
  CH221000 Updated to include the new excise information notice under CEMA79/S118BA
  CH225120 Page deleted. Text has been moved to CH229120 
  CH225130 Page deleted. Text has been moved to CH207325 
  CH225700+ Section deleted. Text has been moved to CH231000+
  CH225800+ Section deleted. Text has been moved to CH232000+
  CH228000+ New Section on the excise information notice under CEMA79/S118BA introduced by F(No3)A10
  CH231000+ New Section on Accountants’ working papers that amends and replaces CH225700+
  CH232000+ New Section on Notices to Banks about their customers that amends and replaces CH225800+
  CH250000+ Generally amended to make it clear that guidance in the Compliance Handbook about inspections relates only to powers under FA08/SCH36.
Guidance about the powers of entry, inspection and search used by excise officers can be found in the Enforcement Handbook      
  CH270100 Amended to show the correct payslip to use when sending a penalty notice to a customer  
  CH270200 Includes process for getting daily penalties agreed when there is a failure to comply with an excise information notice. Also amended to show the correct payslip to use when sending a penalty notice to a customer  
  CH270400 Includes process for getting a tax-related penalty agreed when there is a failure to comply with an excise information notice  
  CH270500 You can now use a Departmental Trader Reference Number (DTRN) when notifying the SAFE nominee of a Sch 36 penalty charge  
  CH275000+ Section deleted