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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 2 July 2013 (see the update index for all updates)

Page Details of update
   
CH74200 Changes made to clarify that even if a caseworker opens an enquiry into a return they should still make any failure to notify penalty assessment within 12 months of receiving the return, and it is based on the return figure
CH75120 These changes point readers to the guidance on the new penalties for dishonest tax agents
CH71560 These changes point readers to the guidance on the new penalties for dishonest tax agents
CH82273 Changes made to page to make guidance clearer
CH82380 Contents page amended
CH82390 Changes made to page to make guidance clearer
CH82391 Changes made to page to make guidance clearer
CH82392 Changes made to page to make guidance clearer
CH82394 Changes made to page to make guidance clearer
CH82395 Changes made to page to make guidance clearer
CH82396 Changes made to page to make guidance clearer
CH82397 Changes made to page to make guidance clearer
CH84520 These changes point readers to the guidance on the new penalties for dishonest tax agents
CH84540 These changes point readers to the guidance on the new penalties for dishonest tax agents
CH98150 These changes point readers to the guidance on the new penalties for dishonest tax agents
CH98250 These changes point readers to the guidance on the new penalties for dishonest tax agents
CH140160 These changes point readers to the guidance on the new penalties for dishonest tax agents
## Operational {#}  
CH206000 Content page - New pages added: CH206250 and CH206275
CH206250 New page added on handling and disclosing third party information
CH206275 New page added on recording compliance identifier on departmental systems
CH206570 New page added on offshore structures involving Swiss assets and investments
CH207315 Link added to new page CH206250 - handling third party information
CH207385 Link added to new page CH285436 - dealing with Swiss tax certificates
CH285430 This page has been replaced with a new section on payments on account and sums received on account of tax, including Swiss tax certificates
CH401375 Page updated on recording behaviours on PDAC
CH402180 New paragraph inserted on process for saving a referral
CH403321 This page has been updated to reflect changes to the calculator in Version 3 of the PDAC
CH405155 Enhancement of generic condition in bullet points
CH850000 Guidance for reporting suspicious repayments and registration activity is now contained in the ‘Suspicious Repayments and Registration’ (SRR) manual. The form for reporting agents is contained in SRR2500. BGN024/12 is withdrawn.
CH860000 The form for reporting agents involved in suspicious repayment and registration activity is contained in SRR2500. BGN024/12 is withdrawn.