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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 1 April 2014 (see the update index for all updates)

CH Technical {#}

Page Details of update
   
CH72740 New paragraph added regarding tax
CH81030 Paragraph added on PAYE Real Time Information Returns and CIS monthly returns 
CH83030 Paragraph added to cover filing and payment obligations for PAYE Real Time Information returns.
CH140160 Two columns added to the table
CH152100 No information added throughout page to cover filing and payment obligations for PAYE Real Time Information returns.
CH152175 Sentence added to bottom of page to cover filing and payment obligations for PAYE Real Time Information returns.
CH152250 Minor wording added
CH152300 Paragraphs added to cover filing and payment obligations for PAYE Real Time Information returns.
CH152350 Minor wording to cover filing and payment obligations for PAYE Real Time Information returns.
CH152370 Minor wording to cover filing and payment obligations for PAYE Real Time Information returns.
CH154200 Contents list amended - section removed
CH152425 Amendments to cover filing and payment obligations for PAYE Real Time Information returns.
CH152450 Minor wording to cover filing and payment obligations for PAYE Real Time Information returns.
CH152550 Amendments to cover filing and payment obligations for PAYE Real Time Information returns.
CH152600 Amendments to cover filing and payment obligations for PAYE Real Time Information returns.
CH152650 Page deleted
CH152700 Amendments to cover filing and payment obligations for PAYE Real Time Information returns.
CH152750 Minor amendments
CH153100 Sentence added regarding filing and payment obligations for PAYE Real Time Information returns.
CH153200 Minor amendments
CH153250 Amendments to cover filing and payment obligations for PAYE Real Time Information returns.
CH153400 Information updated
CH157250 Amendments to cover filing and payment obligations for PAYE Real Time Information returns.
CH158100 Amendments to cover filing and payment obligations for PAYE Real Time Information returns.
CH_Feedback Hyperlinks/addresses updated
CHconlink Whole page rewritten

Top of page

CH Operational {#}

Page Details of update
   
CH200000 Throughout CH200000 ‘How to do a Compliance Check’ references to templates IT01 and IT02 have been updated to reflect the new template IT01_02
CH200000 Contents page updated to include link to new guidance at CH279500
CH201000 Contents page updated to reflect amended title at CH201300
CH201300 Guidance enhanced to reflect Disability Discrimination Act and the need to prompt disclosure of any disability and agree reasonable adjustments
CH201500 This page has been updated to reflect action to take when a person has a disability
CH202235 This page has been updated to clarify that in a case where you make an evasion referral, you must not discuss penalties or issue factsheet CC/FS7a
CH202400 Reference to BGN048/11 and BGN016/13 removed and replaced with link to Managing Serious Defaulters guidance in the Compliance Handbook
CH206100 This page has been updated to reflect action to take when a person has a disability
CH206500 Guidance updated to remind of the need to agree reasonable adjustments for a person with a disability
CH230240 The link to the Tribunals Service website has been updated
CH253500 Guidance updated to make sure you agree reasonable adjustments for anyone with a disability
CH254030 Page updated to include guidance to prompt disclosure of any disability and agree any reasonable adjustments required
CH255510 Page updated to include guidance to prompt disclosure of any disability and agree any reasonable adjustments required
CH255545 Guidance updated to make it clear a receipt must be given for all records removed and a link added to Local Compliance guidance on customers paper based records
CH279500 New page inserted with guidance on recommending the HMRC Agent Toolkits at the end of a compliance check
CH281000 This page has been updated to reflect action to take when a person has a disability
CH401000 Contents page updated to include link to new guidance at CH401125 and minor changes in title style
CH401050 Guidance enhanced regarding higher penalty for fraudulent behaviour with failure to file VAT returns. Also, additional text added to reflect action to take when a person has a disability
CH401125 New page created regarding civil evasion penalties for dishonest conduct and failure to submit VAT returns
CH401300 Some text from this page has been removed following the creation of new guidance at CH401125
CH401220 This section has a minor change to the heading
CH402160 This page has been updated to include additional content on what to do when you suspect evasion during a compliance check
CH402170 This page has been updated to make it simpler and easier to follow. There is no change to the content of the page, and the evasion referral criteria remain the same
CH402180 Content updated. The number of working days before a decision to adopt or review an evasion referral case by CI has increased and the decision to adopt or not will be made in 90% of cases.
CH403147 The territory category table has been deleted from this page and replaced with links to the technical guidance where separate territory tables are included, depending on the penalty.