Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

CH - Compliance Handbook: recent changes

Below are details of the amendments that were published on 30 September 2011 (see the update index for all updates)

Page Details of update
   
CH62020 The wording after the heading 12 month further penalties has been updated for clarity.
   
CH84971 Lateness penalty changed to late filing penalty and page updated for clarity.
   
CH140000 This new section provides technical guidance about Sections 101 to 105 of Finance Act 2009, along with technical guidance for Schedules 53 and 54 to that Act.

The technical guidance covers late payment interest and repayment interest.

It details the taxes to which the interest regimes apply, and explains when interest is chargeable or payable, and how interest is calculated.
  | | CH150500 | The guidance on penalties for failing to pay on time has been extended to include IT and CGT from 2010/11 tax year - to file on 31/10/11 or 31/1/12 and balancing payments due on or after 31/1/12.
  | | CH155000 | A new chapter on how the penalties for failing to pay on time apply to income tax and capital gains tax.
  | | CH190000 | We have updated this chapter substantially for our change of practice and have changed our explanation about how to work out whether HMRC can publish a deliberate defaulter’s details.

Change of practice

  1. When adding up the Potential Lost Revenue (PLR) for two or more relevant penalties found from an investigation, to see whether the total comes to more than £25,000, you must not include any PLR that relates to a relevant penalty that has received the maximum reduction for the quality of the disclosure.
  2. As soon as the qualifying PLR for relevant penalties that have become ‘final’ exceeds £25,000, you must refer the case to TAA even if there are other potential relevant penalties found from the investigation that have not yet become final.
  3. The updated guidance describes better what is meant by the term ‘investigation’ as people have indicated that they are not clear about this.

How to work out whether HMRC can publish

The previous guidance referred to three conditions that have to be met before we can publish a deliberate defaulter’s details. We now feel that it is more accurate to explain these as five questions that we must answer in order to decide whether we can publish. This does not change any of the rules, it just presents them differently.
  | | CH202113 | Updated link | | CH225000 | Minor change | | CH225150 | Updated link | | CH285100 | Updated link | | CH285410 | Updated link | | CH285420 | Link added to the new BGN on Evasion Referral Process | | CH285450 | Updated links | | CH285460 | Links amended | | CH285470 | Updated text | | CH300900 | Link updated | | CH301100 | Text updated and link added to the new BGN on Evasion Referral Process | | CH400000 | Content page updated - page removed for Adjustments to other Penalties | | CH401000 | Content page updated and new pages added | | CH401050 | Additional text and changes to existing text | | CH401100 | Link amended | | CH401150 | Link amended | | CH401252 | Additional text added | | CH401300 | Changes to text and new links added | | CH401310 | New page | | CH401320 | New page | | CH401350+ | New subsection on cost effectiveness limits added | | CH402050 | Additional text added | | CH402100 | Additional text added | | CH402150 | Content deleted and link to new BGN042/11 added | | CH402250 | Content list updated - new page added | | CH402251 | Additional text added | | CH402253 | New page | | CH402301 | Minor changes | | CH402450 | Minor change | | CH402702 | Minor changes to text | | CH402706 | Minor changes to text and links added | | CH402707 | Minor changes to text and links added | | CH402708 | New text and links added | | CH402750 | New text on excise duties added | | CH403050 | Updated text in page | | CH403100 | Text added | | CH403150 | Text updated | | CH403201 | Text updated | | CH403202 | Text updated | | CH403203 | Text updated | | CH403250 | Text updated and links added | | CH403300 | Content moved to CH403305. This page is now a contents list | | CH403305 | New page | | CH403310 | New page | | CH403320 | New page | | CH403401 | Minor changes | | CH403402 | Minor changes | | CH403403 | Text updated | | CH403451 | Minor change | | CH403452 | Minor changes | | CH403453 | New text added | | CH403454 | Minor change | | CH404000 | Page deleted as duplicated at CH403305  | | CH405050 | Text added - minor change | | CH405100 | Minor changes | | CH405150 | Book marks added plus minor changes | | CH405200 | Minor changes | | CH405300 | Minor changes | | CH405400 | Minor changes | | CH405450 | Minor changes | | CH405500 | Minor changes | | CH406000 | Text updated | | CH411050 | Small text changes - minor | | CH411100 | Small text changes - minor | | CH411150 | Text updated | | CH413150 | Text updated | | CH413200 | Text updated | | CH413250 | Text updated | | CH413300 | Text updated | | CH414000 | Content table updated | | CH414050 | New text added | | CH414100 | Additional text added | | CH414160 | New page - Statutory Review of Sch 24 penalty - Implications for decisions on suspensions | | CH414200 | Minor change |