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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 6 October 2014 (see the update index for all updates)

CH Technical {#}

Page Details of update
   
CH22000 contents page amended and two pages removed from list
CH22242 New Guidance to Replace the post-PCAR process for tax advice papers
CH22244 New Guidance to Replace the post-PCAR process for tax advice papers
CH22246 New Guidance to Replace the post-PCAR process for tax advice papers
CH22248 New Guidance to Replace the post-PCAR process for tax advice papers
CH22250 New Guidance to Replace the post-PCAR process for tax advice papers
CH22252 New Guidance to Replace the post-PCAR process for tax advice papers
CH22254 New Guidance to Replace the post-PCAR process for tax advice papers
CH60100 further information added regarding PAYE real time information returns throughout page
CH61120 new row added for PAYE real time information returns
CH61180 new row added for PAYE real time information returns
CH61200 Schedule 55 updated version added
CH62000 New section added to contents table regarding PAYE real time information returns
CH62020 further information added regarding PAYE real time information returns throughout page
CH62800 New section added on PAYE real time information returns
CH81060 New bullet added for Climate change levy

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CH Operational {#}

Page Details of update
   
CH202000 Contents page updated to reflect change from ‘late filing penalties’ to ‘penalties for failure to file returns’ in factsheets FS18a and FS18b. Also, includes links to new pages about factsheets FS18c, FS20, FS21 and FS22. CH202475 about the HMRC1 has been renumbered to CH203000.
CH202050 Guidance updated to reflect use of CC/FS1c for certain large and complex businesses. Reference to LBS, Large & Complex and appropriate Public Bodies has been removed
CH202275 Guidance updated to reflect change from ‘late filing penalties’ to ‘penalties for failure to file returns on time’. Also FS18c and FS20 added to list of penalty factsheets.
CH202400 Guidance updated to reflect change from ‘late filing penalties’ to ‘penalties for failure to file returns on time’. Also FS18c and FS20 added to list of penalty factsheets.
CH202400 New paragraph inserted advising that you should not issue CC/FS14 until you have taken into account the impact of any impairment on the person’s ability to comply with their tax obligations when establishing penalty behaviours
CH202460 Title changed from ‘late filing penalties’ to ‘penalties for failure to file returns on time’
CH202465 Change in title from ‘late filing penalties’ to ‘penalties for failure to file returns on time’. Also, this page has been rewritten for further clarification.
CH202466 New page about when you should issue CC/FS18c Penalties for failure to file returns on time - Machine Games Duty
CH202480 New page about when you should issue CC/FS20 VAT dishonest conduct penalties
CH202500 New page about when you should issue CC/FS21 Alternative Dispute Resolution
CH202520 New page about when you should issue CC/FS22 Sending us electronic records
CH202475 Page renumbered to CH203000
CH203000 Guidance on HMRC1, previously at CH202475, content remains unchanged
CH212100 Link to CH232200 amended to CH223200
CH270100 Guidance updated to make it clear you can only charge a penalty for failure to comply with an inspection notice when the inspection notice has been approved by a tribunal
CH401050 Guidance updated advising that where a penalty is payable caseworkers must complete NPPS
CH401100 Additional text added to make it clearer that caseworkers must not use the pre-populated ‘Not Applicable’ option in Caseflow but must select the appropriate reason from the dropdown menu when a ‘No’ or ‘Nil’ penalty is not entered on NPPS
CH402100 Additional text added reminding caseworkers to include the implications of deliberate behaviour, MSD and PDDD, when giving the taxpayer an explanation of penalty decisions and calculations
CH402170 Change of SPOC details for Nottingham on list of CI contacts
CH403050 Page updated to include reference to NPPS100(S)
CH403352 Guidance updated to make it clear caseworkers must calculate the penalty percentage rate (PPR) using NPPS
CH405050 Link inserted to CH407730
CH405355 New bullet point referring to EBS has been added to the list of systems that can be accessed to check if the person has submitted their returns
CH406300 Page updated replacing the reference to NPPS8 with the new NPPS8A, NPPS8B and NPPS8C
CH407050 Link to CH410000 amended to CH407750
CH407620 New bullet point referring to cases where it has been established that there are means problems has been added to examples of ‘No’ or ‘Nil’ penalties that will not be charged
CH407920 Text updated to include reference to the new NPPS8A and NPPS8B (previously NPPS8)
CH408000 Additional text added reminding caseworkers to include the implications of deliberate behaviour, MSD and PDDD, when giving the taxpayer an explanation of penalty decisions and calculations
CH411200 Additional text added reminding caseworkers to include the implications of deliberate behaviour, MSD and PDDD, when giving the taxpayer an explanation of penalty decisions and calculations
CH414100 Page updated to remove reference to the PCSAF and replaced with reference to the NPPS100 and NPPS100(S)
CH500620 Guidance for referring PDDD cases to TAA updated to explain the need for a manual referral via PUB1 in cross tax and other non-PDAC cases
CH500700 Minor amendments made to delete reference to countersigning officer, technical officer and Assistant Director