Beta This part of GOV.UK is being rebuilt – find out what this means

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 15 March 2013 (see the update index for all updates)

Technical  
   
Page Details of update
CH180000+ This is a new section giving guidance on dishonest tax agents.
   
Operational  
Page Details of update
CH201500 Page updated with new information on agents engaged in dishonest conduct, and about temporary authorisation of Tax adviser using Comp1
CH201500 Heading changed - From Role of agents to Working with agents
CH230240 Minor amendment - ‘not’ added. If you disagree with my view that the documents [and/or information] are not privileged you can apply to the First-tier Tribunal to decide the matter
CH232600 Identification notice added to the page
CH260300 Update to authorised officer’s approval
CH285500 Page updated with new information on agents engaged in dishonest conduct, and about temporary authorisation of Tax adviser using Comp1
CH402170 Page updated with information on - agents engaged in dishonest conduct
CH402180 Information added - on what to do if you suspect a tax agent of dishonest conduct
CH402400 Page updated with information on - agents engaged in dishonest conduct
CH402750 Page updated with information on - agents engaged in dishonest conduct
CH800000 New section - Agent operational guidance (AOG) for all staff who comes in contact with agents who are authorised to assist our customers with their tax and benefits affairs.
The guidance will help staff to identify agent conduct and how to deal with.