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

Page Details of update
   
CH21580 Legislative reference to ICTA88/S832 has been removed
CH22500 Link to the operational guidance at CH228000 has been added
CH23520 ICTA references have been removed and CTA10 references added
CH23940 Paragraph headed “Who can issue the notice” has been amended following the review of Sch 36 authorisations
CH23960 Paragraph headed “Who can issue the notice” has been amended following the review of Sch 36 authorisations
CH24200 Authorising officer has been changed to authorised officer following the review of Sch 36 authorisations
CH26740 Link to the operational guidance at CH270400 has been added
CH50100 The 6th paragraph… The tables at CH56000+… has been amended for clarity
CH51200 ICTA references have been removed and CTA10 references added
CH51250 ICTA references have been removed and CTA10 references added
CH56200 ICTA references have been removed and CTA10 references added
CH63560 ICTA references have been removed and CTA10 references added
CH72720 ICTA references have been removed and CTA10 references added
CH82160 ICTA references have been removed and CTA10 references added
CH82281 to CH82286 ICTA references have been removed and CTA10 references added
CH200000+ Revised following the completion of a review of authorisation levels and other minor changes to text
CH201600 Deleted and replaced by new chapter CH202000+
CH202000+ New chapter about each factsheet in the CC/FS series, what each is for and when to issue them. This replaces guidance at CH201600 and in BGN034/10
CH213000 CEMA79/S118A has not been amended and therefore regulations and approvals made prior to 1 April 2011 are not affected by this change. Any requirements set out in any regulations or approvals still apply
CH214500 NEW The form and means in which records are kept may be subject to any conditions and exceptions specified in writing by HMRC
CH231400 Sometimes the authorised officer will be your manager, in which case you should provide them with a report along the lines of CH260500
CH254020 Sometimes the authorised officer will be your manager, but if they are not you should discuss with your manager why you think an unannounced inspection is necessary before you approach an authorised officer. You must provide the authorised officer with the information set out in CH260500.
You must get an authorised officer’s agreement before you arrange the inspection    
  CH254540 Sometimes the authorised officer will be your manager, but if they are not you should discuss the intended inspection with your manager before you approach an authorised officer. You must provide the authorised officer with the information set out in CH260500. You will need to provide details about why you need to do an inspection at the person’s home and how this action is proportionate to the level of tax at risk.
You must get an authorised officer’s agreement before you arrange the inspection    
  CH260000+ Revised following completion of a review of authorisation levels
  CH270400 Where authorisation is sought to make an application to the Upper Tribunal for a tax-related penalty a report must be made to Central Policy, Tax Administration Advice (TAA)
  CHApp2.5 (Word 58KB) Updated report stencil to send to TAA where a tax-related penalty is sought
  CHApp2.6 Deleted