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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 02 April 2012 (see the update index for all updates)

Page Details of update
   
##  
Technical  
Index Title amended
CH23060 Minor amendments to information notices
CH23080 Minor amendments to information notices
CH23620 Minor amendment to ‘involved third parties’
CH23640 Minor amendment to bullet point
CH23820 Paragraph inserted regarding information notices
CH23920 Bullet points removed and date added
CH23980 Paragraph inserted regarding third parties
CH24200 Paragraph added/sentence removed regarding information notices
CH24240 Minor amendments to information notices
CH24380 Minor amendment to information notices
CH25360 Rewording to table and paragraph added
CH26280 Minor rewording
CH26620 Minor rewording
CH26630 Contents page adjusted to add new pages
CH26660 Minor amendments
CH26700 Title amended
CH26705 - CH26715  New pages
CH26720 Minor amendment
CH26740 Minor amendment
CH26760 Dates amended
CH26780 Layout changed
CH26840 Minor amendment
CH26860 Minor amendment
CH26880 Minor amendment
CH28000 New section on Data Gathering
CH50100 Minor amendments regarding inheritance tax
CH51100 Minor amendments on inheritance tax
CH51200 Amendments regarding inheritance tax
CH51250 Amendments regarding inheritance tax
CH51300 Amendments regarding inheritance tax
CH51500 Contents page amended
CH51510 Amendments regarding heritance tax
CH51580 Minor amendments regarding inheritance tax
CH51700 Minor amendments for inheritance tax
CH53300 Minor amendments for inheritance tax
CH53600 Minor amendments for inheritance tax
CH53700 Minor amendments for inheritance tax
CH56800 Guidance inserted to table regarding inheritance tax - needs doing
CH60100 Minor wording added
CH61100 Word changed
CH62020 Minor wording added
CH62080 Minor wording added
CH62160 New section added to contents page
CH62180 Minor wording added
CH62200 Minor wording added
CH62240 Minor wording added
CH62260 New section added on offshore penalties
CH62265 - CH62290 New guidance on offshore penalties
CH63020 New paragraphs added
CH63040 New bullet added
CH63100 New section added to contents page
CH63120 Minor amendment made
CH63200 Minor amendment made
CH63340 New page added
CH63400 Page information deleted and directed to new SR chapter
CH63500 New section added to contents page
CH63520 Minor amendments made
CH63560 Minor amendments made
CH63600 Minor amendments made/new bullets added
CH63640 Minor sentence added
CH63660 Minor amendment made
CH63680 Minor amendment made
CH63700 Minor amendment made
CH63720 New page added regarding offshore matters
CH65040 Minor amendments made
CH65080 Minor amendments made
CH70100 Sentence added
CH72240 Hyperlink amended
CH72520 Bullet point added
CH72540 New guidance regarding offshore matters
CH73000 New section added to contents page
CH73100 New guidance regarding offshore matters
CH73200 New guidance regarding offshore matters
CH73210 - CH73217 New pages regarding offshore matters
CH73400 Page information deleted and directed to new SR chapter
CH73520 Changes made regarding an offshore matter
CH81001 Sentence added regarding SR
CH81145 Minor amendment to example 6
CH82490 Page information deleted and directed to new SR chapter
CH83154 Hyperlink amended
CH90100 Sentence added regarding SR
CH95300 Page information deleted and directed to new SR chapter
CH150500 Hyperlink added
CH156000 Page information deleted and referred to new SR chapter
CH152750 Very minor amendment
CH152950 Dates amended
CH170000 New section on Special Reduction
CH190000 Contents page amended - new section added
CH190100 Sentence added
CH190900 Contents page amended - new section added
CH190960 Title amended
CH190980 Title amended
CH191000 New sentence inserted
CH191010 New sentence inserted
CH191015 Minor amendments
CH191020 Minor amendments
CH191025 New page added
CH191300 New section inserted - case study
CH301100 Hyperlinks changed to BGN’s
##  
Operational {#}  
CH208000 A whole new page “Returned Letter Service (RLS). Action on receipt of an RLS correspondence” which explains the action to take if correspondence relating to a compliance check is returned RLS
CH265000 A whole new section “Preparing Sch 36 FA 08 Information and Inspection Notices for presentation at tribunal” numbered CH265000 to CH265200 has been added to provide guidance on this subject
CH400000 The title of each page between CH400000 and CH414300 has been updated to remove the reference to Schedule 24 Finance Act 2007 and Schedule 41 Finance Act 2008
CH405150 The contents of this page has changed from being an operational guidance page to being a contents list which leads to further guidance at CH405151 to CH405152 - which provides operational guidance on the generic and specific conditions to consider in penalty suspension cases
CH405353 The contents of this page have been extensively re-written to provide operational guidance on Central Penalty Team actions in managing penalty suspensions. The table providing NPPS alert dates has been withdrawn
CH405355 The contents of this page have been extensively re-written so that it reflects operational guidance on generic conditions for suspended penalties
CH405356 A whole new page ‘Checking Specific conditions’ numbered CH405356 has been added to provide operational guidance on the action to take to check the specific conditions set in respect of the suspended penalty has been met
CH405400 A restructure to the contents on this page including a withdrawal of the example
CH407100 This page has been updated to include reference to failure to notify and VAT & Excise wrongdoing situations as far as the PDAC is concerned as well as inaccuracy situations
CH408050 Informing a person of the penalty decisions on NPPS100
CH408100 New information on NPPS100 Penalty explanation