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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 11 May 2012 (see the update index for all updates)

Page Details of update
   
##  
Technical  
CH Index Wording amended in first paragraph
CH23640 Minor amendment
CH26860 Minor amendment
CH50100 Minor amendment
CH51250 Minor amendment
CH53700 Minor amendment
CH56800 Minor amendment
CH63020 Minor amendment
CH63600 Minor amendment
CH73200 Minor amendment
CH73210 Minor amendment
CH73215 Minor amendment
CH73217 Minor amendment
CH170000 Minor spelling amendment
CH170600 Minor amendments
CH170900 Heading given to second example
CH175000 Full title given for PDAC
CH190000 New page added to index page
CH190890 New page about referring PDDD cases to TAA
CH190100 Minor amendment
CH191350 Page number amended
CH191300 Page on Limited liability partnerships reinstated
CH190940 Minor amendment
##  
Operational  
CH201300 Link to COG11000 added
CH202000 Content pages updated to include information on 3 new factsheets.
CH202225 New paragraph added explaining when to issue the new penalties factsheet for offshore matters CC/FS17
CH202275 Minor changes to include when to issue new factsheets CC/FS18(a) and CC/FS18(b) for late filing behavioural penalties
CH202325 New paragraph added to explain when to issue the new penalties factsheet for offshore matters CC/FS17
CH202455 New page about offshore penalties factsheet CC/FS17
CH202460 New page about late filing behavioural penalties factsheet for self assessment cases CC/FS18(a)
CH202465 New page about late filing behavioural penalties factsheet for CIS cases CC/FS18(b)
CH205310 Page now include a sentence on investigating the withholding of information when certain tax returns are more than 12 months late
CH205335 New page about investigating the withholding of information when certain tax returns are more than 12 months late
CH206000 Content page updated to include 2 new pages
CH206300 New section on Data-gathering
CH206550 New page on Offshore structures involving Trusts or companies
CH400000 Content page updated - CH404000 adjustment with other penalties deleted
CH401000 Content page updated to included Sch55 information
CH401050 Introduction to late penalties under FA09/Sch55 added
CH401220 New page - giving overview of penalties for failure to file on time under FA09/Sch55
CH401360 New text added to include new example of what the total penalties assessed includes for FA09/Sch55
CH401365 Minor change to exclude FA09/Sch55
CH402050 New text added to include establish behaviour and culpability where failing to make certain returns and withholding of information FA09/Sch55
CH402100 Sentence added about withholding of information being deliberate
CH402200 New paragraph added about establishing the penalty risk in late filing cases under FA09/Sch55
CH402250 Content includes new page about failure to file on time
CH402254 New page - planning what questions to ask for failure to file on time
CH402300 Content includes new page about failure to file on time
CH402305 New page - examples of questions to establish behaviour for failure to file on time
CH402350 New link added to factsheets content pages
CH402400 Minor changes to existing wording
CH402650 Paragraph added to include information about using information powers in non-cooperation in late filing cases
CH402700 Minor amendments to content page
CH402701 Minor changes to wording and links
CH402702 Minor changes to wording
CH402705 Extra sub-heading added about indicators of deliberate withholding of information for failure to file on time
CH402706 Minor changes to wording
CH402707 Guidance about automatic late filing penalties added
CH402708 Content updated and link to tech guidance about failure to file on time added
CH403000 Content pages updated to include offshore matters. Original page CH403100 deleted and new section added. Page CH403250 deleted and new section created on ‘Special reductions.
CH403050 New paragraph added about late filing behaviour and late filing in CIS cases. Links to tech guidance about failure to file on time also added
CH403100 New content pages
CH403110 New page about the information needed to calculate an inaccuracy penalty including territory category in offshore cases
CH403120 New page about the information needed to calculate a VAT and excise wrongdoing penalty
CH403135 New page about the information needed to calculate a behavioural penalty for failure to file on time under FA09/Sch55
CH403140 New content on offshore matters - Income Tax and Capital Gains Tax
CH403142 New page - introducing offshore penalties for income tax and capital gains tax inaccuracies, failures to notify and failures to file returns on time
CH403145 New page- about the categorisation of territories in offshore penalty cases
CH403147 New page with examples of how categorisation of territories in offshore penalty cases works
CH403150 Minor changes to wording
CH403201 New paragraph and link to technical guidance for late filing behavioural penalties under FA09/Sch55 added
CH403202 New paragraph and link to technical guidance included for late filing behavioural penalties under FA09/Sch55
CH403203 New paragraph and link to technical guidance included for late filing behavioural penalties under FA09/Sch55 added.
CH403250 New section on Special Reductions added.
CH403300 Content page update inaccuracies deleted and Sch24/07 added and new page ‘Failure to file on time’ added
CH403305 Text updated and replaced by amended text from CH404000, which has been withdrawn - Interactions with other penalties
CH403310 Minor changes to wording
CH403320 Link to Excise Civil penalties amended 
CH403330 New pages about the interaction of late filing penalties under FA09/Sch55 with other penalties
CH403401 Changes to text relating to Caseflow and the use of NPPS.
CH403403 Includes new material about the offshore/onshore indicator, and the replacement of potential lost revenue by liability to tax or liability to make payments in late filing cases
CH403404 Link to CH403405 added
CH403405 New page about how to record adjustments in NPPS
CH403450 Section on using an NPPS nominee replaced by a new page about using an NPPS nominee following withdrawal of the PIAF
CH403451 Page deleted
CH403452 Page deleted
CH403453 Page deleted
CH403454 Page deleted
CH404000 Page deleted - text amended and published at CH403305 
CH405400 Minor amendment from ‘penalty’ period to ‘suspension’ period in last sentence
CH407050 Minor changes to wording
CH407100 Minor changes to wording and including territory category in bullet list
CH407150 Minor changes to include territory category, and liability to tax and liability to make payments in late filing cases
CH407200 Removed some incorrect text. Added text about considering type of disclosure and territory category
CH408000 Update to content page
CH408050 Minor changes to wording
CH408100 Minor amendment to the title to include ‘penalty’
CH411100 Example updated to include territory category
CH411150 Minor amendment to reference explanation letter NPPS100
CH411400 Minor amendment - caseworker now reads ‘you’
CH413000 Content page updated to include late filing information
CH413050 Content update to include more possibilities for amending penalties
CH413100 Page updated with new title ‘re-opening case in NPPS’ and to include new process for Late Filing Amendment and Raised in error functions
CH413110 New page about amending late filing penalty charges
CH413150 Updated text on reopening the case in NPPS using the Appeal function
CH413200 Updated text about reopening the case in NPPS using the Appeal function
CH413250 Updated text about reopening the case in NPPS using the Appeal function
CH413300 Updated text about reopening the case in NPPS using the Appeal function
CH414050 Link to technical guidance added for failure to file on time penalties under FA09/Sch55