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HMRC internal manual

Compliance Handbook

Compliance Handbook: recent changes

Below are details of the amendments that were published on 15 May 2013
(see the update index for all updates)

Technical {#}

Page Details of update
CH15300 New links inserted
CH21640 Accuracies amended to inaccuracies
CH23993 Sentence added before approval
CH23995 Sentence added to condition D
CH25320 Sentence added within ‘removal’ section
CH50100 Rewording throughout page
CH51250 CIS included in text and link to COG915220 added
CH51300 Rewording throughout page
CH53000 Contents page amended, new page added
CH53100 Major rewording to page
CH53150 New page added
CH53400 Minor rewording to page
CH53600 Minor rewording to page
CH53700 Rewording to page
CH53900 Minor rewording to page
CH56100 Time limits information for CIS determinations
CH62120 Amendments made throughout the page
CH62220 Whole page rewritten
CH72820 Hyperlink updated
CH81142 Section added on Machine Games Duty
CH83040 Hyperlink updated
CH83110 Forth paragraph amended
CH83131 Minor amendments
CH83133 New sentence added
CH83134 ‘specific’ added to first paragraph
CH83135 Third paragraph amended, specific added twice throughout page
CH83150 Contents page amended
CH83151 Minor amendments throughout page
CH83152 Rewording throughout page
CH83155 Rewording throughout page
CH83156 Minor amendments
CH83157 Minor rewording, two bullets removed
CH83200 Minor amendments/bullets removed
CH83220 New bullet added
CH84520 Sentence removed
CH84545 Paragraph added to bottom of page
CH300600 New sentence added to each section
Diagram_model 1 New version replacing old version
CH_Feedback New links inserted for feedback for IGPT
CHconlink New address and number for TAA added

Top of page

Operational {#}

Page Details of update
CH202400 Updated Managing Deliberate Defaulters (MDD) to Managing Serious Defaulters (MSD) and included a new link to BGN 016/13 - changes to MSD from 1 April 2013.
CH402050 Sentence added about agents engaged in dishonest conduct
CH402170 Re-order of paragraphs on Dishonest Tax agent and Contractual Disclosure Facility (CDF) or Code of Practice 9 - moved to points 3 and 4.
CH404200 Updated to include exceptions where late payment penalties do not interact and 12 month tax-geared penalties for failure to file are not reduced by the 6 month tax-geared penalty
CH404525 Sentence added about late payment penalties not being withdrawn in the way that late payment surcharges have to be cancelled
CH410150 Updated to show how to find manual payslip and penalty request form in SEES
CH411350 Updated to ask the caseworker to use the correct contract settlement stencil all available through SEES - Forms and Letters.
CH840100 Sentence added about agent’s behaviour affecting penalty reductions for disclosure
CH840200 Sentence added about agent’s behaviour affecting penalty reductions for disclosure
CH840400 Sentence added about agent’s behaviour affecting penalty reductions for disclosure
CH845000 New instructions added - the RIS report must be authorised by an officer at Grade SO or above
CH870400 Page deleted, updated and moved to CH871000
CH871000 Telling the customers about agent behaviour - content updated - caseworker must consider disclosing the agent’s behaviour to the customer when it can affect the penalty reduction for the quality of disclosure.
CH880200 Paragraph regarding contacting Local Compliance Fraud for advice moved up page and new bullet points with links added at bottom of page
CH881600 Change of name for page - removed ‘and issuing conduct notice’. Sentence about conduct notice in page updated.
CH882530 Instructions on using TA100 schedule of documents required added
CH882610 Instructions on using TA100 schedule of documents required added
CH882640 New Para added. Caseworker must specify in the notice where and to whom the documents should be provided
CH883820 Paragraph added about referring to Hidden Economy Group.
CH883830 Example changed from limited company to partnership.
CH884300 New instructions added about using TA10 to tell the individual about the details we are considering publishing.
CH884400 New instructions added about using TA11 to warn the organisation about the details we are considering publishing
CH884700 Letters TA12 and TA13 now available in SEES to tell customers about details/information we are publishing about them.