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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

Compliance Handbook: recent changes

Below are details of the amendments that were published on 6 November 2012 (see the update index for all updates)

Page Details of update
CH23000 + added to chapters on contents page
CH23050 First bullet amended 3 changed to 4
CH28030 Link to attachment changed and old link added to other wording
CH28360 Minor amendments
CH28920 Title amended/metadata amended
CH28970 Title amended
CH29520 Title amended
CH29560 Title amended
CH29880 Second bullet amended
CH57200 End section on page amended
CH60110 Hyperlink for guidance map inserted
CH62140 Rewording inserted and paragraph added
CH62220 Page rewritten
CH62240 Paragraph inserted and minor amendments made
CH63180 Minor amendments to example 2
CH63560 Minor rewording
CH73520 Bullet inserted in two places and tables added
CH81000 New page added to contents page
CH81020 Hyperlink added to bullet and last sentence removed
CH81021 New page added
CH81090 New wording and links added to bottom of page
CH82444 Bullet point amended and new bullet added
CH94100 Appropriate changed to maximum penalty
CH150500 Typing error corrected
CH154100 Due changed to penalty
CH154120 Due changed to penalty
CH155120 Due date changed to penalty date
CH175000 Wording added to first bullet
CH300100 Paragraph inserted
CH301100 BGN042 replaced with CH402150/CH402170
CH202035 New page relating to factsheets withdrawn or replaced
CH207350 New section about the UK and Swiss tax cooperation agreement and how to ask for information about bank accounts that might be held by individuals
CH221000 A new bullet point inserted about Identification Notices
CH227500 New page inserted relating to Identification Notices. Contents page CH220000 updated to reflect this change.
CH230240 Correction of address for Tribunal Service
CH230250 Correction to guidance where a person makes a late application for LPP dispute resolution.
CH260100 Two new bullet points inserted relating to mandatory agreement from an authorised officer before you can use certain information and inspection powers
CH260100 New bullet point inserted relating to making a request to an authorised officer for requesting information under the tax cooperation agreement between the UK and the Swiss tax authorities
CH260500 A new bullet added making report to authorised officer for third party or identification notice
CH260500 New paragraph added about forwarding a completed Exchange of Information request to an authorised officer
CH261000 New instruction added about the four conditions to met for issuing identification notice
CH262200 New bullet point on identification notice
CH262500 Page updated to include a new paragraph relating to Identification Notices authorisation
CH411350 Process change on sending contact settlement offer to the SAFE nominee or the new Centralised Team.
CH401253 Page update for assessing NPPS via Caseflow