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HMRC internal manual

Compliance Handbook

Compliance Handbook: recent changes

Below are details of the amendments that were published on 10 November 2014 (see the update index for all updates)

CH Technical {#}

Page  Details of update 
CH21100 Information updated and links removed
CH22272 Information added regarding locating your BUE
CH83183 Location added for NPPS3 letters
CH300000 New page added to contents page for The Human Rights Act and deceased persons
CH301150 New page on The Human Rights Act and deceased persons

CH Operational {#} 

Page Details of update
CH205320 Guidance amended to clarify pre-return clearances and non-statutory clearances
CH214000 Broken link fixed - now points to Data Handling Specialists
CH218350 New page about various sampling techniques to consider when deciding on the most effective way to review requested records
CH218500 New page about recording business and private records during the course of a compliance check
CH402170 Clarify that suspicion of actual evasion is required before referral
CH402180 Evasion referral process page revamped to include more information