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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 23 July 2014 (see the update index for all updates).

CH Technical {#}

Page Details of update
   
CH26270 New sentence added with contact details
CH71180 Information updated
CH81040 Bullets amended and new bullets and examples added
CH91250 Bullets amended, new paragraph added to bottom of page

CH Operational {#}

Page Details of update
   
CH208000 Link to carrying out directed surveillance updated
CH228220 Large Business link updated
CH232600 Minor update to text to include taxpayer signed mandates and third party information notices
CH255545 Minor amendment
CH270100 Link added to CH407050 relating to authorisation of penalty decisions
CH270200 Links added to CH407050 and CH260000 about who to obtain agreement from where there has been a failure to comply with a notice
CH400000 Contents page updated with link to new NPPS guidance at CH407500
CH401000 Contents page updates
CH401050 Guidance updated to include links to new NPPS guidance
CH401100 Updated to include links to new NPPS guidance at CH407500
CH401200 Link to new NPPS guidance at CH407500
CH401223 Link to new NPPS guidance at CH407500
CH401224 Link to new NPPS guidance at CH407900 about issuing a manual assessment where it is not possible to issue a penalty assessment using NPPS
CH401250 Entire section deleted and content included in new NPPS guidance at CH407500
CH403000 Contents page updated
CH403400 Entire section deleted and content included in new NPPS guidance at CH407500
CH403450 Page deleted
CH404450 Two new examples added on calculating an inaccuracy penalty after automatic tax geared failure to file penalties have been charged
CH405000 Contents page updated
CH405050 Guidance on suspending penalties rewritten
CH405150 Contents page deleted
CH405155 New content setting out details of the generic condition when suspending penalties
CH405160 Heading amended to make it clear the guidance in this section is about setting specific conditions
CH405225 New page advising what action to take when there is a lack of agreement to suspension conditions
CH405250 Page deleted
CH405260 New page setting out how to notify the suspension conditions
CH405300 Heading and content updated to include guidance on issuing the penalty assessment
CH405325 New page on how to deal with an appeal against a penalty decision
CH405400 Guidance updated on what to do when conditions are met before the suspension period starts
CH405450 Guidance updated on earning the suspension early
CH405500 Page deleted
CH407000 Contents page updated
CH407050 Introduction page updated to reflect the amended guidance on authorising penalties
CH407100 Page updated on completing the PDAC
CH407125 New page incorporating the guidance current at CH407150, CH407200, CH407250 and CH407300
CH407150 Page deleted and guidance moved into CH407125 and CH407175
CH407175 New page incorporating the guidance current at CH407150, CH407200, CH407250 and CH407300
CH407200 Page deleted and guidance moved into CH407125 and CH407175
CH407250 Page deleted and guidance moved into CH407125 and CH407175
CH407300 Page deleted and guidance moved into CH407125 and CH407175
CH407500 Entire new section about recording and calculating penalties on the National Penalties Processing System (NPPS)
CH408000, CH408050 & CH408100 This section has been deleted and replaced with a single page of guidance
CH410000 Entire section deleted and content moved to new section at CH407500
CH411000 Contents page updated
CH411050 References to indirect and direct reworded to VAT and Other
CH411125 New page about contract settlements which include a suspended penalty
CH411150 Content updated on manager approving a contract settlement
CH411200 Content updated on obtaining taxpayer’s approval of behaviours and penalties before including these in a contract settlement and about considering the Managing Serious Defaulters programme and Publishing Details of Deliberate Defaulters
CH411250 Page deleted