GOV.UK
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. |