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HMRC internal manual

Compliance Handbook

Compliance Handbook: recent changes

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

Page Details of update
CH81166 Wording added to paragraph
CH300600 hyperlink added to where telephone script is
Operation updates  
CH225050 CHApps links deleted
CH225250 CHApps links deleted
CH255520 CHApps links deleted
CH256200 CHApps links deleted
CH256300 CHApps links deleted
CH270100 Paragraph highlighted with ‘Note:’ at the beginning to add emphasis to the additional information on caseworkers not required to send a 14 day warning letter any more, ahead of issuing the initial Sch 36 penalty.
CH285420 Reference to BGN042/11 deleted
CH285480 Reference to BGN042/11 deleted
CH401370 New Para added on what to tell the person if the behaviour is deliberate but penalty is below the cost effectiveness limits.
CH403300 Amended page which advises which guidance replaces the deleted pages CH403305 to CH403330
CH403305 Page deleted
CH403310 Page deleted
CH403320 Page deleted
CH403330 Page deleted
CH404000 A whole new section “Interactions between penalties” numbered CH404000 to CH404625 providing guidance to prevent more than one penalty being charged in respect of the same tax liability
CH405350 Additional page entered on contents page
CH403351 Additional sentence in paragraph 4
CH405352 Deletion in paragraph 2 and some text in bold
CH405357 Additional page re action needed for CPT to manage NPPS alerts
CH407100 Additional information on completing the PDAC
CHApps.2 Page deleted