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HMRC internal manual

Compliance Handbook

Compliance Handbook: recent changes

Below are details of the amendments that were published on 26 September 2013 (see the update index for all updates)

Technical {#}

Page Details of update
CH22140 Guidance on qualifying recognised overseas pensions added
CH23840 Guidance on qualifying recognised overseas pensions added
CH23990 Guidance on qualifying recognised overseas pensions added
CH26240 Intentionally deleted from metadata
CH28020 Link to Glossary updated
CH28400 Contents page includes new section
CH28730 New section about merchant acquirers
CH28735 New page about merchant acquirers
CH28740 New page about merchant acquirers
CH29950 Glossary updated
CH53700 Intentionally removed from text
CH81150 Intentionally deleted from metadata
CH82160 Further guidance on PLR for Direct Taxes
CH82260 Links to SACM and BIM provide example updated
CH82397 Numerical error corrected
CH83020 Page about penalty assessment totally rewritten
CH83030 Paragraph about what to include on penalty assessment notice
CH92050 Reasonable excuse guidance clarified
CH92200 Further guidance on supporting evidence
CH93200 Intentionally deleted from metadata
CH62280 Updated overseas territories category lists
CH73214 Updated overseas territories category lists
CH82484 Updated overseas territories category lists

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Operational {#}

Page Details of update
CH200000 Contents amended to include new pages, CH275000, CH276000, CH277000, CH278000, CH279000, CH280000, CH281000, CH282000, CH283000, CH284000 and CH285000
CH206570 Deleted link
CH206660 Minor amendments to page
CH206670 Minor amendments to page
CH207385 Deleted link
CH270600 New paragraph added to advising about Alternative Dispute Resolutions and a link to ADR guidance
CH275000 New page added with guidance on what to do if nothing is wrong
CH276000 New page added about explaining the findings of your check and how you have quantified the unpaid tax
CH277000 New page added with guidance to follow when asking for a payment on account
CH278000 New page added on establishing behaviour
CH279000 New page about explaining your findings and seeking the person’s agreement during the course of your compliance check
CH280000 Contents page added for new pages - Resolving issues and disputes
CH280100 New page added with guidance that should be followed whenever a person does not agree with a decision you make during the course of a compliance check.
CH280200 New page added with details to consider when deciding whether a dispute is worth taking forward
CH280300 Contents page added for new pages - Handling a dispute
CH280320 New page added clarifying what the dispute is about
CH280340 New page added about agreeing timescales when handling a dispute
CH280360 New page added about reviewing information and arguments when handling a dispute
CH280400 New page added explaining how in certain cases Alternative Dispute Resolution can help support the resolution of disputes
CH280500 New paged added about action to take when a person or agent does not want to work collaboratively with you in resolving issues and disputes
CH281000 New page added explaining dealing with lack of cooperation
CH282000 New page added updating guidance on charging tax and penalties
CH283000 New page added giving guidance on liaison, technical support and feedback
CH284000 New page added about recording your results
CH285000 Page changed to returning records, this explains how to deal with customer records
CH285100 to CH285700 Page deleted
CH402180 Changes made to evasion referral link
CH402650 Changes made to non-cooperation link
CH403147 Changes made to the territory categories table
CH411000 Contents page updated with changed page headings
CH411050 Page amended with further details of which cases can be settled by contract
CH411100 Page amended listing circumstances where cases must be settled by contract
CH860000 Changes made and links updated to the summary of reporting routes table
CH880400 Emails to Local Compliance Fraud must only include factual and objective information about an agent’s suspected dishonesty. This is important to ensure that HMRC complies with Data Protection Act requirements and because emails may need to be disclosed in criminal prosecution cases. HMRC must also avoid reputational damage if a Freedom of Information Act request is made.