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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 05 August 2013 (see the update index for all updates)

Technical {#}

Page Details of update
   
CH61000 New section added to contents page
CH61100 Sentence added to end of page regarding withdrawing a notice
CH61180 Sentence added to end of page regarding withdrawing a notice
CH61520 Sentence added to end of page regarding withdrawing a notice
CH61700 New page added
CH62080 Sentence added to page regarding withdrawing a notice
CH62100 Sentence added to end of page regarding withdrawing a notice
CH62710 Spelling corrected
CH62920 Sentence added to page regarding withdrawing a notice
CH62940 Sentence added to end of page regarding withdrawing a notice
CH64000 Contents page amended as new section added
CH64100 Sentence added to end of page regarding withdrawing a notice
CH64280 New page added
CH64520 Paragraph added to end of page
CH70100 New bullet added
CH71240 Sentence added to end of page regarding withdrawing a notice
CH71280 Sentence added to end of page regarding withdrawing a notice
CH71300 Links updated
CH72700 New information added regarding withdrawing a notice
CH73211 Sentence added to end of page regarding withdrawing a notice
CH81012 Information added to penalties under paragraph 1A
CH143240 Sentence added to end of page regarding withdrawing a notice
CH143260 Example 3 added to page
CH186140 New hyperlinks added
CH186150 New hyperlinks added
CH186180 New hyperlinks added
CH186200 New hyperlinks added

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Operational {#}

Page Details of update
   
CH207340 New paragraph on considering whether Alternative Dispute Resolution (ADR) may help resolve a case. New link to ADR guidance.
CH218000 New bullet point to include LC Systems, Evasion & Audit Team as an authorised person under FA08/S114.
CH270600 New paragraph on considering whether Alternative Dispute Resolution (ADR) may help resolve a case. New link to ADR guidance.
CH285100 New paragraph on considering whether Alternative Dispute Resolution (ADR) may help resolve a case. New link to ADR guidance.
CH285480 New paragraph on considering whether Alternative Dispute Resolution (ADR) may help resolve a case. New link to ADR guidance.
CH402200 Hyperlink inserted to new section on how to address deliberate behaviour
CH402330 New section with examples of deliberate behaviour and where there is non-cooperation
CH402650 Hyperlink inserted to new page where a person gives little cooperation with the compliance check
CH410150 Updated title and header to state that this page is relevant to Cumbernauld Accounting Team cases only. Also, amended to clarify that you complete the ‘Manual penalties reference request form for CITEX’ in SEES.
CH410175 Reference to ‘Manual Payment Advice’ has been changed to ‘Manual Remittance Advice’
CH414050 New paragraph on considering whether Alternative Dispute Resolution (ADR) may help resolve a case. New link to ADR guidance.
CH860200 You must read the Information Disclosure Guide if you believe a public interest disclosure about a professional is appropriate
CH880400 Amended to make it clear that Local Compliance Fraud will still make an evasion referral if neither they nor Criminal Investigation adopt a case of suspected agent dishonesty
CH881600 Rewritten because the Commissioners’ Advisory Accountant will not now handle potential public interest disclosures when the dishonest agent is a member of a non-accountancy regulatory body. Non-accountancy professionals must be referred by email to Central Policy, Information Policy & Disclosure for advice.
CH883600  There are no penalty ranges when calculating a penalty for dishonest conduct as there are for penalties charged under, for example, Schedule 24 FA 2007
CH883610 There are no penalty ranges when calculating a penalty for dishonest conduct as there are for penalties charged under, for example, Schedule 24 FA 2007
CH884100  Details of dishonest agents will be published on GOV.UK and not the HMRC website
CH884600 Details of dishonest agents will be published on GOV.UK and not the HMRC website
CH884700 Details of dishonest agents will be published on GOV.UK and not the HMRC website