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HMRC internal manual

Compliance Handbook

Compliance Handbook: recent changes

Below are details of the amendments that were published on 7 February 2014 (see the update index for all updates)

CH Technical {#}

Page Details of update
Main Contents Date updated.
Feedback Links updated.
CH20100 Contents page amended - new page added.
CH20500 New page added on covert surveillance.
CH21620 Final sentence removed.
CH23100 Added information regarding mandates.
CH60100 Sentence added to end of page.
CH62220 Reference to CIS removed from example 6.
CH63020 Time span changed from 2 months to 3.
CH65020 Page deleted.
CH65040 Minor amendments made.
CH65060 Whole page rewritten.
CH65080 Page deleted.
CH70100 Wording added to end of page.
CH73180 Page rewritten.
CH73200 Sentence added regarding unpaid tax.
CH76100 Page rewritten.
CH76120 Page deleted.
CH76140 Page deleted.
CH81001 Wording added to end of page.
CH81145 Example 8 added.
CH81151 Example 6 added.
CH81195 Sentence added and Hyperlink amended.
CH82160 First half of page rewritten.
CH84520 Sentence removed.
CH84741 Wording amended to restricted text.
CH84970 Page rewritten.
CH84971 Page deleted.
CH84972 Page deleted.
CH84973 Page deleted.
CH84974 Information removed.
CH90100 Bullets added to end of page.

Top of page

CH Operational {#}

Page Details of update
CH206000 Contents page updated to show that COG206570 has moved into the new section COG206565.
CH206565 New contents page - Offshore structures involving Swiss assets and investments. This section brings together existing guidance at CH206570 and includes new pages CH206575 (previously CH285432) and CH206580 (previously CH285434).
CH225000 Contents page updated to include new section CH225160 - bank mandates.
CH225160 New section - third party information: bank mandates.
CH232100 The paragraph previously added advising that caseworkers must not use bank mandates to obtain third party information from a bank has been deleted as this is incorrect.
CH250000 Contents page updated to include new section CH257000 - covert activity.
CH257000 New section - covert activity. This section advises what covert activity is and when it can be carried out.
CH260100 Additional bullet point added which states caseworkers must obtain agreement from an authorised officer to carry out covert activity.
CH270200 Guidance has been amended to reflect the fact that the submission form IT03 and authorisation form IT04 for daily penalties have now been combined onto a new form IT03.
CH270400 Email address for TAA updated.
CH400000 Contents page updated to include new section CH480000 - Managing Serious Defaulters (MSD).
CH405050 Email address for TAA updated.
CH405354 Guidance enhanced to incorporate need for VAT292.
CH405356 Added link to CH405354 for action to take to activate a suspended penalty.
CH407000 Pages CH407050 to CH407200 updated to clarify what the authorising officer is expected to check when authorising a penalty. Also, guidance in those sections about how to record decisions in NPPS has been removed and replaced with a link to the more comprehensive NPPS guidance at COG90000 onwards.
CH411350 Guidance updated to clarify the meaning of `net offer’ when completing the Contract Settlement Form when penalty has been suspended.
CH480000 A whole new section ‘Managing Serious Defaulters’ numbered CH480000 to CH481500 has been added to provide guidance on Managing Serious Defaulters which is part of a wide range of activities to support HMRC’s strategy on tackling deliberately non compliant behaviour.
CH810000 Broken links in this section updated.
CH820000 Guidance updated to be more inclusive and refer to wife, civil partner or relative’s wages.