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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

operational guidance: recent changes

Below are details of the amendments that were published on 12 February 2015 (see the update index for all updates)

Page Details of update
   
CH229300 Guidance enhanced to include the additional time allowed for agents to respond to requests made in December and January
CH250000 Contents page updated to include new guidance on invigilation at CH258000
CH257400 Link to Surveillance - Law and Authorisation updated
CH257500 Link to Surveillance - Law and Authorisation updated
CH258000 New guidance has been created explaining how invigilation can be used to help quantify suppressed sales and test sales ratios
CH401220 Contents page updated to reflect amended headings at CH401223 and CH401224
CH401221 Content updated advising that Schedule 55 applies to PAYE reported under Real Time Information
CH401222 New content added about automatic penalties due for Real Time Information returns
CH401223 Heading amended to clarify that this page of guidance relates to higher 12 month penalties
CH401224 Heading amended to clarify that this page of guidance relates to higher 12 month penalties
CH401250 New section about the manual process for charging fixed late filing penalties and extended failure penalties for failing to file PAYE Real Time Information returns on time