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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Compliance Handbook: recent changes

Below are details of the amendments that were published on 13 February 2013
(see the update index for all updates)

Page Details of update
   
CH23000 Content page amended
CH23100 New page added
CH27150 New hyperlinks added
CH27200 New hyperlink added
CH60100 Minor rewording
CH61120 New row added for Machine Games Duty
CH61160 New hyperlink added
CH61180 New row added for Machine Games Duty
CH62000 Contents page amended
CH62020 New bullets added and minor rewording
CH62700 New section on initial and subsequent fixed penalties
CH62710 New page on initial and subsequent fixed penalties
CH62720 New page on initial and subsequent fixed penalties
CH62730 New page on initial and subsequent fixed penalties
CH62740 New section on 12 month further penalties
CH62750 New page on 12 month further penalties
CH62760 New page on 12 month further penalties
CH62770 New page on 12 month further penalties
CH62780 New page on 12 month further penalties
CH62920 Information on MGD added
CH62960 Information on MGD added
CH63020 New information added on returns periods
CH63120 Information on MGD added
CH63200 Information on MGD added
CH63220 New links added
CH63520 New information added regarding penalties
CH63540 New information added regarding penalties
CH63560 New bullets added and minor rewording
CH63600 New hyperlink added
CH63640 Step 1 amended
CH70100 New bullets added and minor rewording
CH71260 FA08/SCH41 added and example 4 added to page
CH71300 Row added for machine games duty
CH72660 Row added for machine game duty
CH72820 Bullet added for MGD
CH76200 New hyperlinks added
CH81000 Contents page amended for new page added
CH81014 New page added
CH81020 New bullet added for MGD
CH81060 Row added for MGD
CH83040 Minor rewording to bullets
CH84520 New hyperlink added and OGS changed to ‘normal’
CH99250 New hyperlinks added
CH140160 Row added for MGD
CH149950 Column added to glossary for MGD
CH150500 Bullet added for MGD
CH151000 Contents page amended for new section for MGD
CH151200 New row added for MGD
CH152100 Minor rewording to sentence
CH152750 Due amended to penalty
CH155300 New contents page for MGD
CH155310 New overview page for MGD
CH155320 New contents page for MGD
CH155330 New overview page for MGD
CH155340 New page on MGD
CH155350 New page on MGD
CH155360 New page on MGD
CH155370 New page on MGD
CH155380 New page on MGD
   
CH301100 Minor amendments made/links changed
Operation updates  
CH201300 New information added on ‘When is someone responsible for their own tax affairs’ this included holding meetings with person under 17 about their tax affairs 
CH206670 Reference to new Internal Templates IT12 and IT13 added for making a fast track referral to DMB Field Force
CH207355 Hyperlink added to INTM800000
CH207385 Hyperlink added to INTM820600
CH207390 Content updated to include how to report additional liability to SI
CH251500 New bullet point added on carrying out the visit
CH285460 Second paragraph amended to bring in line with EM6001
CH401050 Contents updated to include information on a failure to file that continues after 12 months and involves withheld information
CH401220 Existing page deleted and entire new section added which explains penalties for failure to file return on time - Schedule 55 Finance Act 2009
CH402050 Contents updated to include information a failure to file that continues for 12 months after the filing date
CH402180 Paragraph added regarding what to do when there are time limits on the case
CH402200 New content added and paragraphs deleted
CH402250 Change on content page - CH402254 renamed
CH402254 Name of page changed, new content and example inserted of a failure to file and withholding information
CH402305 New questions to consider when establishing behaviour for failure to file on time
CH402700 Change on content page - CH402705 renamed
CH402705 Contents updated to include failure to file and withholding information
CH403000 Additional page entered on contents page
CH403050 Contents updated to include information on failure to file penalties and withholding information
CH403110 New bullet points to include failure to file
CH403135 Contents updated to include failure to file
CH403201 Contents updated to include failure to file and withholding information
CH403202 Contents updated to include failure to file and deliberate withholding of information
CH403203 Additional text added and existing paragraphs deleted
CH403320 Entire new section which explains the adjustment of a failure to file penalty for an amount charged automatically
CH403405 Text amended
CH404300 Contents updated - Policy and process change for interaction of FA08/Sch41 failure to file penalties and FA1994/S9 excise civil penalties
CH404400 Change on content page - CH404575 renamed
CH404475 Hyperlink added to CH403321
CH404575 Contents updated - Policy and process change for interaction of FA08/Sch41 failure to file penalties and FA1994/S9 excise civil penalties
CH500100 Paragraph added to make it clear when a case meets the criteria for publishing details of deliberate defaulters, you must refer the case to TAA, and how to make the referral.