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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Compliance Handbook: recent changes

Below are details of the amendments that were published on 29 August 2014 (see the update index for all updates)

CH Technical {#}

Page Details of update
   
CH71180 hyperlink updated
CH90100 sentence and link added regarding goods seized outside of EU
CH91200 paragraph added regarding penalties
CH155200 Link inserted to the SAM

CH Operational {#}

Page Details of update
   
CH254030 Updated to include actions for unannounced inspections to a business with no previous HMRC contact. Link to health and safety intranet page added.
CH265000 This section has been rewritten. Contents page updated to include links to new pages. Section CH265000 ‘Preparing notices for presentation at tribunal’ and Section CH265100 ‘Preparing for the hearing’ have been combined into one new section CH265000 ‘ Applying to tribunal for approval to give a Sch36 FA08 notice and preparing for the hearing’
CH265010 This page of the guidance ‘Overview’ has been renumbered from CH265025 and the content updated to include the 6 steps required that should be followed once you have decided to make an application for approval of an information or inspection notice under Sch36 FA08
CH265025 This page has been renumbered CH265010
CH265020 This page of the guidance ‘before you make the application’ renumbered from CH265050 and updated to include links to guidance about Taxpayer notices, Third Party notices and Identity Unknown notices.
CH265050 This page has been renumbered CH265020
CH265040 New page setting out the requirement to obtain the agreement of an authorised officer before you can apply to the tribunal for approval to give a Sch36 FA08 notice
CH265060 New page about how to prepare the application to seek tribunal approval to give a Sch36 FA08 notice
CH265075 This page has been renumbered CH265130
CH265080 New page about considering whether an application to the tribunal should be made without notice (ex-parte)
CH265100 This section has been deleted and incorporated into guidance at revised section CH265000
CH265110 New page detailing what to include in the hearing brief to accompany an application to the tribunal for approval to give a Sch36 FA08 notice
CH265120 This page has been deleted and content incorporated into new pages at section CH265000
CH265130 This page of the guidance has been renumbered and was previously CH265075. Some of the content from this page has been deleted and incorporated into the new pages at section CH265000.
CH265140 Guidance updated
CH265150 Page deleted and content incorporated into new pages in section CH265000
CH265160 Page deleted
CH265170 This page of the guidance has been renumbered and was previously CH265200
CH265180 Page deleted and content incorporated into new pages in section CH265000
CH265200 This page has been renumbered CH265170
CH400000 Contents page updated. Section CH408000 ‘Informing the person of the penalty decision’ has been replaced with a single page of guidance ‘The penalty explanation letter’
CH401050 Link to CH401252 amended to CH407620
CH402400 Guidance updated to clarify who can discuss or answer questions about penalty behaviour when an agent is acting.
CH404450 Link to CH407220 amended to CH407720
CH405000 Contents page updated with link to CH405350 Managing suspensions
CH405050 Guidance updated advising caseworkers not to record and suspend penalties below the cost-effective limit
CH405160 Contents page updated to delete CH405170
CH405170 This page has been deleted. The content on this page is a duplicate of guidance covered throughout the section CH405000 Managing suspensions
CH405300 Link to CH411250 amended to CH411125 and link to CH405250 amended to CH405225
CH405400 Link to CH405275 deleted
CH407640 Link to CH408050 amended to CH408000 and link to CH907500 amended to CH407910
CH407740 Link to CH408100 amended to CH408000 and link to CH401253 deleted
CH407845 Link to CH407150 amended to CH407000
CH407860 Link to CH413110 amended to CH407810
CH407910 Link to CH407940 amended to CH407950
CH408000 The contents of Section CH408000 about informing the person of the penalty decisions have been incorporated into one single page of guidance.
CH409000 Links amended: CH407200 to CH407100, CH408100 to CH408000 and CH407150 to CH407000
CH411200 Link to CH411250 amended to CH411125
CH411400 Broken link to CH405453 deleted
CH411500 Broken link to COG204125 deleted
CH413000 Entire section deleted. This content is now included in section CH407500 Recording and calculating penalties on the NPPS
CH883000 Contents page updated with duplicate link to CH884000 deleted