CHUPDATE131108 - Compliance Handbook: recent changes
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Below are details of the amendments that were published on 8 November 2013
(see the update index for all updates)
Technical {#}
| Page | Details of update |
| CH10100 | Changes made to include annual tax on enveloped dwellings. |
| CH20150 | Changes made to include annual tax on enveloped dwellings. |
| CH21050 | Changes made to include annual tax on enveloped dwellings. |
| CH21540 | Changes made to include annual tax on enveloped dwellings. |
| CH22000 | Heading one corrected to lower case. |
| CH23500 | Changes made to include annual tax on enveloped dwellings, contents page amended. New chapter added. |
| CH23520 | Page deleted from this section and turned into new chapter. |
| CH23520 | New Section on Specific Rules. |
| CH23522 | New page on specific rules. |
| CH23524 | New page on specific rules. |
| CH23526 | New page on specific rules. |
| CH23528 | New page on specific rules. |
| CH23530 | New page on specific rules. |
| CH23532 | New page on specific rules. |
| CH23534 | New page on specific rules. |
| CH23536 | New page on specific rules. |
| CH23540 | Changes made to include annual tax on enveloped dwellings. |
| CH23780 | Changes made to include annual tax on enveloped dwellings. |
| CH60100 | Changes made to include annual tax on enveloped dwellings. |
| CH61120 | Changes made to include annual tax on enveloped dwellings. |
| CH61180 | Changes made to include annual tax on enveloped dwellings. |
| CH62020 | Changes made to include annual tax on enveloped dwellings. |
| CH62080 | Changes made to include annual tax on enveloped dwellings. |
| CH62100 | Changes made to include annual tax on enveloped dwellings. |
| CH62120 | Changes made to include annual tax on enveloped dwellings. |
| CH62180 | Changes made to include annual tax on enveloped dwellings. |
| CH62200 | Changes made to include annual tax on enveloped dwellings. |
| CH62220 | Changes made to include annual tax on enveloped dwellings. |
| CH62240 | Changes made to include annual tax on enveloped dwellings. |
| CH63640 | Changes made to include annual tax on enveloped dwellings. |
| CH73000 | Plus sign added to CH73210 to show it is a subsection. |
| CH81011 | Changes made to include annual tax on enveloped dwellings. |
| CH81015 | Changes made to include annual tax on enveloped dwellings. |
| CH81020 | Changes made to include annual tax on enveloped dwellings. |
| CH81060 | Changes made to include annual tax on enveloped dwellings. |
| CH83020 | Changes made to include annual tax on enveloped dwellings. |
| CH83030 | Changes made to include annual tax on enveloped dwellings. |
| CH84741 | New table added regarding penalties. |
| CH140160 | Changes made to include annual tax on enveloped dwellings. |
| CH150500 | Changes made to include annual tax on enveloped dwellings. |
| CH151000 | New section added to contents pages. |
| CH151200 | Changes made to include annual tax on enveloped dwellings. |
| CH155400 | New chapter. |
| CH155410 | New page, changes made to include annual tax on enveloped dwellings. |
| CH155420 | New chapter. |
| CH155430 | New page. |
| CH155440 | New page. |
| CH155450 | New page. |
| CH155460 | New page. |
| CH155470 | New page. |
| CH155480 | New page. |
Operational {#}
| Page | Details of update |
| CH205350 | It is no longer possible to make an error or mistake relief claim for IT/CTSA. Text in penultimate paragraph amended from ‘error or mistake claims’ to ‘overpayment relief claims’. |
| CH206000 | Contents page updated to include new page. |
| CH206100 | Minor amendment to include a link to new guidance on openness and early dialogue. |
| CH206150 | New Page explaining what we mean by openness and early dialogue. |
| CH280500 | New link inserted to CH281000. |
| CH401355 | Guidance enhanced to clarify £150 limit applies to the partnership and not each individual partner. |
| CH401365 | Guidance enhanced to clarify £150 limit applies to the partnership and not each individual partner. |
| CH401380 | Guidance enhanced to clarify £150 limit applies to the partnership and not each individual partner. |
| CH401385 | Guidance enhanced to clarify £150 limit applies to the partnership and not each individual partner. |
| CH411050 | Second paragraph regarding settling by contract has been reworded. |
| CH810200 | Anti-Money Laundering Supervision is no longer a part of Excise, Customs, Stamps and Money. |
| CH880400 | Reworded for clarity. |
| CH881150 | Anti-Money Laundering Supervision is no longer a part of Excise, Customs, Stamps and Money. |
| CH883820 | New SAFE charge types added. |
| CH883830 | New SAFE charge types added. |
| CH885000 | Reworded for clarity. |