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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 03 May 2011 (see the update index for all updates)

Section Details of update
   
The majority of these amendments have been made following recommendations by the Boston Review.  
CH15300 Additional bullet point added to the end of the bullet list.
CH62140 Amendment to the example – 1 June 2014 has been changed to 1 June 2015.
CH71300 In the table of relevant obligations, the second entry for excise duties has been amended to read …as Registered Consignee.  And a fourth entry for excise duties has been added.
CH72140 A third example has been added.
CH72180 A third example has been added.
CH72200 The last paragraph has been amended to read …The non-deliberate penalty applies unless the behaviour is deliberate or the person has a reasonable excuse for their failure to notify – (see CH71500+).
CH73000 Heading amended to read Penalty reductions for quality of disclosure.
CH73100 Heading amended to read Penalty reductions for quality of disclosure.
CH73120 Heading amended to read Penalty reductions for quality of disclosure.
CH73140 Heading amended to read Penalty reductions for quality of disclosure.
CH73160 Heading amended to read Penalty reductions for quality of disclosure.
CH73180 Heading amended to read Penalty reductions for quality of disclosure.
CH73200 Heading amended to read Penalty reductions for quality of disclosure.
CH73220 Heading amended to read Penalty reductions for quality of disclosure.
CH73240 Heading amended to read Penalty reductions for quality of disclosure.
CH73260 Heading amended to read Penalty reductions for quality of disclosure and “reduction” has been added after “disclosure” in Examples 1 and 2 and a new Example 3 has been added.
CH73300 Heading amended to read Penalty reductions for quality of disclosure and a last paragraph added with bullets.
CH73320 Heading amended to read Penalty reductions for quality of disclosure.  Sentence added to the end of the 2nd paragraph which reads… You should not, for example, penalise the person for not helping us with matters where the person knows we already have the necessary information.
CH73340 Heading amended to read Penalty reductions for quality of disclosure.
CH82400 Heading amended to read Penalty reductions for quality of disclosure.
CH82410 Heading amended to read Penalty reductions for quality of disclosure.
CH82420 Heading amended to read Penalty reductions for quality of disclosure.
CH82421 Heading amended to read Penalty reductions for quality of disclosure.
CH82422 Heading amended to read Penalty reductions for quality of disclosure.
CH82430 Heading amended to read Penalty reductions for quality of disclosure.
CH82431 Heading amended to read Penalty reductions for quality of disclosure.
CH82432 Heading amended to read Penalty reductions for quality of disclosure.
CH82440 Original page deleted and guidance expanded in the form of a new sub-section.
CH82442 New page.
CH82444 New page.
CH82446 New page.
CH82448 New page.
CH82449 New page.
CH82450 Heading amended to read Penalty reductions for quality of disclosure.
CH82460 Heading amended to read Penalty reductions for quality of disclosure.
CH82470 Heading amended to read Penalty reductions for quality of disclosure.
CH83100 Guidance rewritten
CH83110 Guidance rewritten
CH83120 Guidance rewritten
CH83130 Guidance rewritten
CH83131 Guidance rewritten
CH83132 Guidance rewritten
CH83133 Guidance rewritten
CH83134 Guidance rewritten
CH83135 Guidance rewritten
CH83140 Guidance rewritten
CH83141 Guidance rewritten
CH83142 Guidance rewritten
CH83143 Guidance rewritten
CH83144 Guidance rewritten
CH83145 Guidance rewritten
CH83146 Guidance rewritten
CH83150 Guidance rewritten
CH83151 Guidance rewritten
CH83152 Guidance rewritten
CH83153 Guidance rewritten
CH83154 Guidance rewritten
CH83155 Guidance rewritten
CH83156 Guidance rewritten
CH83157 Guidance rewritten
CH83158 Guidance rewritten
CH83160 Guidance rewritten
CH83170 Guidance rewritten
CH83180 Guidance rewritten
CH83181 Guidance rewritten
CH83182 Guidance rewritten
CH83183 Guidance rewritten
CH83184 Guidance rewritten
CH83190 Guidance rewritten
CH83200 Guidance rewritten
CH83210 Guidance rewritten
CH83211 Page deleted in rewrite
CH83230 Page deleted in rewrite
CH83250 Page deleted in rewrite
CH83260 Page deleted in rewrite
CH83261 Page deleted in rewrite
CH83262 Page deleted in rewrite
CH83270 Page deleted in rewrite
CH83380 Page deleted in rewrite
CH83390 Page deleted in rewrite
CH83300 Page deleted in rewrite
CH83220 Guidance rewritten
CH93150 Sentence added to the end of the first example.  And a further example added.
CH93250 The last 2 sentence of Example 2 have been amended.
CH93300 The second paragraph has been removed and the last 2 paragraphs altered.
CH154010 Fourth paragraph amended to read… The penalty due date is 31 days after the due date…
CH154100 Second bullet in penultimate paragraph amended to read… The penalty date – which is 31 days after the due date.
CH154120 Hyperlink added to the first paragraph.
CH154180 Dates have been amended throughout the page.
CH300000 Contents page updated as this section has been amended/ rewritten.
CH300100 Page rewritten.
CH300200 Amendments made throughout the page.
CH300300 Amendments made throughout the page.
CH300400 Amendments made throughout the page.
CH300500 Page rewritten.
CH300550 Heading amended.
CH300600 Page rewritten.
CH300700 New page.
CH300800 New page.
CH300900 First two paragraphs amended.
CH301000 Page moved from CH300700 and rewritten.
CH301100 Page moved from CH300800 and rewritten.
CH301200 Page moved from CH301000 and heading amended.
CH301300 Page moved from CH301100.
CH400000 Restructured, revised and updated guidance on charging penalties under FA07/Sch24 and FA08/Sch41, including new Boston Review processes for approval and authorisation of penalties.
CH500000 Replaced by new CH400000 as above.
CH600000 Replaced by new CH400000 as above.