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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Compliance Handbook: recent changes

Below are details of the amendments that were published on 20 September 2012 (see the update index for all updates)

Page Details of update
CH206470 New page entitled Allowing further time to comply with the notice
CH206480 Amended page which replaces deleted pages CH206482 to CH206492
CH206650 New section on working with DMB to deal with debt and tackle non compliant customer behaviour
CH206650 New section on working with DMB to deal with debt and tackle non compliant customer behaviour - reducing spurious debts, and referring cases to DMB
CH265150 New page on corresponding with CTS by email
CH402150 New section on evasion referral and criteria to be met
CH405050 Contents updated to include guidance on checking why the inaccuracy arose in the first place and about ‘checking’ persons history in suspension cases
CH405100 Sentence added about checking person history to decide if the suspension is appropriate
CH405150 Setting suspension conditions - content page updated
CH405152 Page deleted. Contents moved to CH405160
CH405160 New section on setting ‘Specific’ conditions
CH405175 New section - showing ‘SMART’ examples for suspending penalties.
CH405200 Pages content updated to explain the importance of setting the right suspension periods
CH405250 Content updated to include more information on both suspension conditions and how these should be checked
CH405300 New paragraph added about storing NPPS2 and NPPS3
CH405350 Section updated to make ‘managing suspensions’ clearer. This includes actions taken by the managing teams (CPT and CRMs) and caseworkers.
CH405400 New sentence about entering a penalties on the NPPS
CH405450 More information added about under what circumstances a suspension can be ended early
CH405500 Contents updated to include information on date the suspended penalty is payable (on failure to make a correct return end of suspension period) and what to do if the person is about to become insolvent during the suspension).
CH410050 Updates to issuing penalties assessments
CH410100 New section on Manual Process for charging penalties - for business without UTI type reference