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HMRC internal manual

Compliance Handbook

Updates: Compliance Handbook

2016

published amendments

How to do a compliance check: types of compliance checks: contents
Add link to joint working section

published amendments

How to do a compliance check: using inspection powers: covert activity: contents
Covery activity update
How to do a compliance check: using inspection powers: covert activity: activity where authorisation to carry out directed surveillance under RIPA II is required
Covert activity update
How to do a compliance check: using inspection powers: covert activity: agreement of authorised officer to carry out covert activity
Covert activity update
How to do a compliance check: using inspection powers: covert activity: overview
Ref to examples of proportionate and reasonable fixed
How to do a compliance check: using inspection powers: unannounced inspections: issuing the notice
Change 'occupier' to 'person subject to the compliance check' when asking about health
How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: giving notices
Fix to bank addresses for third party notices

published amendments

Managing serious defaulters (MSD) for specific customer groups: SPT (Specialist Personal Tax)
Fact sheet link. Redaction fix.
Managing serious defaulters (MSD) for specific customer groups: LB (Large Business)
Link to factsheet fixed and link replaced with new version
Managing serious defaulters (MSD) for specific customer groups: I&PB (Individuals and Public Bodies)
Fix factsheet link and formatting
Managing serious defaulters (MSD) for specific customer groups: CTISA (Corporation Tax, International, Stamps and Anti-Avoidance)
Remove redundant sentence
Managing serious defaulters (MSD) for specific customer groups: contents
remove entry for CITEX page CH481400
How to do a compliance check: using inspection powers: covert activity: power to carry out covert activity
Covert activity fixes

published amendments

Penalties for Failure to Pay on Time: Rules for specific taxes: Pay As You Earn (PAYE) and National Insurance Contributions (NIC): Obligations: Amounts of PAYE payable under an assessment or determination in the absence of a return
Minor amendment made to first paragraph
Penalties for inaccuracies: calculating the penalty: Potential Lost Revenue: calculating PLR for multiple inaccuracies - example of interaction with delayed tax
Dates amended from 2012 to 2015 and paragraphs added at end of the page.
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: delayed tax inaccuracy - two conditions
some information added regarding exceptional cases
How to do a compliance check: liaison and feedback
Update link to RIS referral
How to do a compliance check: quantifying tax underpaid
Guidance added about obtaining a Statement of Assets and Liabilities
Charging penalties: authorisation: authorising penalties
Fix mailbox to point at Caseflow support helpdesk
How to do a compliance check: applying to tribunal to give a Sch36 FA08 notice and preparing for the hearing: step 6 - sending the application to the Tribunals Service
AAG to CA CI to FIS
Penalties for Inaccuracies: Calculating the Penalty: Potential Lost Revenue: Multiple inaccuracies
Paragraph above 'Increasing rate bands' amended
Agent operational guidance: the role of agents: contact with agents
BGN is now part of guidance
Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): manual penalty cases: cases without a Unique Tax Identifier (UTI) type reference
Add VAT
Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): manual penalty cases: introduction
Include VAT
How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: information and documents
Update for Counter avoidance and LB
How to do a compliance check: compliance check series of factsheets: CC/FS9 The Human Rights Act and penalties
Add ref to CC/FS7b

published amendments

Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: introduction
Amendments made throughout
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: example - later return not yet due
Changes made to dates. And amendments made to the third paragraph in Example 1
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: examples - gap between period end dates
New paragraphs added
Correction of errors for indirect taxes reasonable steps to notify - examples
Amendments made to dates and final paragraph removed.

published amendments

Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): about NPPS: how to access NPPS
New link to Create a Case
Charging penalties: contract settlement: accepting the offer
Settlement to Certificate. Links fixed.
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: contents
Page CH82396 removed
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: introduction
Guidance amended
Penalties for inaccuracies: calculating the penalty: Potential Lost Revenue: calculating PLR for multiple inaccuracies - example of interaction with delayed tax
Guidance amended
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: example - later return not yet due
Guidance amended
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: examples - gap between period end dates
New paragraphs added
Charging penalties: introduction: penalties for failure to file on time - FA09/Sch55: the tax regimes and returns it applies to
ATED and SDRT added
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: delayed tax inaccuracy - two conditions
Guidance amended
Penalties for Inaccuracies: Calculating the Penalty: Potential Lost Revenue: Multiple inaccuracies
Guidance amended
Correction of errors for indirect taxes reasonable steps to notify - examples
Guidance amended
How to do a compliance check: resolving issues and disputes: Alternative Dispute Resolution
Update to ADR links
How to do a compliance check: using inspection powers: during a visit: copying records
Link to Blackberry guidance
How to do a compliance check: applying to tribunal for approval to give a Sch36 FA08 notice and preparing for the hearing: step 3 - preparing the application
Updated to add bullet point for name and address of HMRC representative
How to do a compliance check: authorised officer: classes of authorised officer: issuing an identity unknown notice or identification notice
AAG replaced with Counter-Avoidance
How to do a compliance check: authorised officer: actions of an authorised officer
Update TAA contact methods
How to do a compliance check: starting a compliance check: working with DMB to deal with debt and tackle non compliant customer behaviour: important and significant charges - fast track referral process to DMB Field Force
Update with correct names and procedures
How to do a compliance check: authorised officer: classes of authorised officer: general
Correct link to authorised officers. Add link to SI authorised officers

published amendments

Information & Inspection Powers: Penalties: What is the penalty: Failure, obstruction, concealment etc: Examples
Removal of the use of 'formal'
Information & inspection powers: information notices: appeals: appeal procedures
grammatical error amended in second bullet
The Human Rights Act and Penalties: suspected deliberate evasion
hyper link added
Penalties for Failure to File on Time: Types of penalties for failure to file on time: PAYE Real Time Information returns: 3 month extended failure penalty
Hyperlink updated
Charging penalties: authorisation: completing the Penalty Decisions and Actions Checklist (PDAC)
Mailbox link fix
Fix link to COPGU mailbox
Penalties for Failure to Pay on Time: Rules for specific taxes: Pay As You Earn (PAYE) and National Insurance Contributions (NIC): Obligations: Amounts of PAYE payable following a determination where insufficient tax has been paid
Guidance amended
Sentence starting 'Item 24 has had the last sentence amended
Penalties for Failure to Pay on Time: Rules for specific taxes: Pay As You Earn (PAYE) and National Insurance Contributions (NIC): Obligations: Amounts of PAYE payable under an assessment or determination in the absence of a return
First paragraph amended
Penalties for inaccuracies: calculating the penalty: Potential Lost Revenue: calculating PLR for multiple inaccuracies - example of interaction with delayed tax
Guidance amended
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: example - later return not yet due
Guidance amended
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: examples - gap between period end dates
Guidance amended
Correction of errors for indirect taxes reasonable steps to notify - examples
Guidance amended

published amendments

Information & Inspection Powers: Penalties: What is the penalty: Failure, obstruction, concealment etc: Examples
Amendments throughout
Information & inspection powers: information notices: appeals: appeal procedures
Minor amendment to second bullet point
The Human Rights Act and Penalties: suspected deliberate evasion
New hyperlinks added
Penalties for Failure to File on Time: Types of penalties for failure to file on time: PAYE Real Time Information returns: 3 month extended failure penalty
New CH401260 hyperlink

published amendments

Feedback
Links to COPGU question template updated
Penalties for inaccuracies - specific documents - alphabetical list
Incorrect tax regimes removed
Penalties for Failure to File on Time: Other penalty issues: Interaction with other penalties
Spelling mistake corrected
Penalties for Failure to File on Time: Calculating the penalty: Calculation process: Calculating the 12 month further penalty with a disclosure
Deducing corrected to deducting
Penalties for failure to file on time: types of penalties for failure to file on time: overview
Spelling error under 'initial fixed penalty' amended
Penalties for inaccuracies: in what circumstances is a penalty payable: what taxes do penalties for inaccuracies apply to
Epelling error on penultimate bullet amended
Penalties for failure to pay on time: rules for specific taxes: Annual Tax on Enveloped Dwellings (ATED): penalties: examples
Grammatical errors in first line amended
Agent operational guidance: poor agent behaviour: reporting poor agent behaviour
Fix Caseflow guidance link

published amendments

Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: examples - gap between period end dates
Reference to page CH82396 removed
Link to deleted page removed
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: introduction
Reference to page CH82396 removed
Link for deleted page removed.
The managing serious defaulters (MSD) programme: further information
Remove link to CH481400 - now unpublished
Feedback
Broken link to COPGU Question Template fixed
Penalties for inaccuracies - specific documents - alphabetical list
Entries for Aggregates Levy and Climate Change Levy amended
Penalties for Failure to File on Time: Other penalty issues: Interaction with other penalties
Minor grammatical error corrected
Penalties for Failure to File on Time: Calculating the penalty: Calculation process: Calculating the 12 month further penalty with a disclosure
Minor grammatical error corrected
Penalties for failure to file on time: types of penalties for failure to file on time: overview
Minor grammatical error corrected
Penalties for inaccuracies: in what circumstances is a penalty payable: what taxes do penalties for inaccuracies apply to
Minor grammatical error corrected
Penalties for failure to pay on time: rules for specific taxes: Annual Tax on Enveloped Dwellings (ATED): penalties: examples
Minor grammatical error corrected

published amendments

Charging penalties: company officer's liability to pay a penalty: notifying the officer about their liability to pay
Updated MCU contact number and link to DMB Contacts.

published amendments

Charging penalties: suspending penalties: the generic condition
Updated to say the generic condition will automatically be included on NPPS100s
How to do a compliance check: starting a compliance check: openness and early dialogue
Guidance enhanced regarding openness and mandatory random checks, particularly where no risks identified.
How to do a compliance check: starting a compliance check: working with DMB to deal with debt and tackle non compliant customer behaviour: important and significant charges - fast track referral process to DMB Field Force
Team, manager and document names updated
How to do a compliance check: starting a compliance check: recording compliance identifier on departmental systems
Construction industry cases and the CISr system added to bulleted list.

published amendments

Agent operational guidance: High Volume Agents
Agent Compliance Team
Agent operational guidance: dishonest tax agents: penalties: penalty for dishonest conduct: authorising the penalty
Agent Compliance Team
Agent operational guidance: dishonest tax agents: getting access to an agent’s files: file access notice: authorised officer’s agreement
Agent Compliance Team
Agent operational guidance: dishonest tax agents: getting access to an agent’s files: file access notice: what can we ask for
Agent Compliance Team
Agent operational guidance: dishonest tax agents: establishing dishonest conduct: authorising the conduct notice
Agent Compliance Team
Agent operational guidance: dishonest tax agents: establishing dishonest conduct: overview
Agent Compliance Team
Agent operational guidance: dishonest tax agents: examples of dishonestly doing something
Agent Compliance Team
Agent operational guidance: dishonest tax agents: what is dishonest conduct
Agent Compliance Teams
Agent operational guidance: dishonest tax agents: overview
Agent Compliance Team
How to do a compliance check: starting a compliance check: cross-tax working
RIS contact details updated

published amendments

Penalties for inaccuracies: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for inaccuracy involving an offshore matter: offshore asset move penalties
Central Policy, Tax Administration Advice link created
Dishonest tax agents: file access notice: documents and information that cannot be requested: personal records
Central Policy, Tax Administration Advice link created
Dishonest tax agents: file access notice: documents and information we cannot request: privileged communications
Central Policy, Tax Administration Advice link amended
Information & Inspection Powers: Information Notices: The notice: Mistakes in a notice
Central Policy, Tax Administration Advice link amended
Information & Inspection Powers: Conditions and safeguards: Restrictions: Personal records: Head office contact
Central Policy, Tax Administration Advice link amended
Central Policy, Tax Administration Advice link amended to new web page
Agent operational guidance: poor agent behaviour: poor technical ability
link redaction
How to do a compliance check: information powers: third party notice: considerations prior to issue
Link to LB CRM contact details in A-Z fixed
Agent operational guidance: dishonest tax agents: authorising decisions - process summary
ACT and redacted links after migration issue
Agent operational guidance: dishonest tax agents: reporting dishonest conduct
ACT and redacted email
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: delayed tax inaccuracy - two conditions
Guidance on delayed tax updated
Penalties for Inaccuracies: Calculating the Penalty: Potential Lost Revenue: Multiple inaccuracies
Guidance on Delayed Tax updated
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: example - later return not yet due
Guidance on Delayed Tax updated
Penalties for inaccuracies: calculating the penalty: Potential Lost Revenue: calculating PLR for multiple inaccuracies - example of interaction with delayed tax
Guidance on Delayed Tax updated
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: introduction
Delayed tax guidance updated, reference to example removed taken out
Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: examples - gap between period end dates
Delayed tax guidance updated, reference to example removed taken out
Correction of errors for indirect taxes reasonable steps to notify - examples
Delayed tax guidance updated

published amendments

Information & Inspection Powers: Penalties: What is the penalty: Failure, obstruction, concealment etc: Tax-related penalty
Central Policy, Tax Administration Advice link amended
Special reduction: When to refer to TAA
Central Policy, Tax Administration Advice links amended
Dishonest tax agents: commencement date
Central Policy, Tax Administration Advice link amended
The Human Rights Act and Penalties: background
Central Policy, Tax Administration Advice link amended
Human Rights Act and Penalties: why you must avoid delay
Central Policy, Tax Administration Advice link amended
Information & Inspection Powers: conditions and safeguards: restrictions: legal professional privilege: overview
CH22242 link removed
Central Policy, Tax Administration Advice links amended
Information & Inspection Powers: conditions and safeguards: restrictions: legal professional privilege: how does it restrict what you can ask for
Central Policy, Tax Administration Advice links amended
Information & Inspection Powers: conditions and safeguards: restrictions: legal professional privilege: wording of informal requests
Central Policy, Tax Administration Advice link amended
Information & Inspection Powers: conditions and safeguards: restrictions: legal professional privilege: how LLP disputes are resolved
Central Policy, Tax Administration Advice link created
Information & Inspection Powers: conditions and safeguards: restrictions: legal professional privilege: wording of notices
Central Policy, Tax Administration Advice link amended
Central Policy, Tax Administration Advice link amended
Information & Inspection Powers: Conditions and safeguards: Restrictions: Tax advisers' papers
Central Policy, Tax Administration Advice link amended
Information & Inspection Powers: Information Notices: The notice: Meaning of 'describe'
Central Policy, Tax Administration Advice link amended
Information & Inspection Powers: Penalties: When is a penalty chargeable: Inaccuracy
Central Policy, Tax Administration Advice link amended
Penalties for Inaccuracies: Calculating the penalty: Potential Lost Revenue: Calculating PLR for multiple inaccuracies - employer and contractor issues
Central Policy, Tax Administration Advice links amended
Penalties for inaccuracies: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for inaccuracy involving an offshore matter: interaction of penalties
Central Policy, Tax Administration Advice link amended
Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Approval
Central Policy, Tax Administration Advice links amended
Penalties for failure to file on time: types of penalty for failure to file on time: occasional returns and returns for periods of 6 months or more: 12 month further penalties: offshore matter: offshore asset move penalty overview
Central Policy, Tax Administration Advice link created
Penalties for failure to file on time: types of penalties for failure to file on time: occasional returns and returns for periods of 6 months or more: 12 months further penalties: offshore matter: offshore asset move penalty action to take
Central Policy, Tax Administration Advice link created
Penalties for failure to notify: penalty reduction for quality of disclosure: maximum and minimum penalties for failure to notify involving an offshore matter and income tax and capital gains tax: offshore asset move penalty overview
Central Policy, Tax Administration Advice link created
Penalties for failure to notify: penalty reduction for quality of disclosure: maximum and minimum penalties for failure to notify involving an offshore matter and income tax and capital gains tax: offshore asset move penalty action to take
Central Policy, Tax Administration Advice link created

published amendments

How to do a compliance check: starting a compliance check: offshore structures involving Trusts or companies
Reviewed FOI text
Charging penalties: interaction between penalties: introduction
Mailbox updated
Agent operational guidance: dishonest tax agents: reporting dishonest conduct
fix mailbox link

published amendments

Charging penalties: suspending penalties: the generic condition
Last para - amended "conditions apply" to "condition applies".
Penalties for failure to pay on time: rules for specific taxes: contents
New contents page Diverted Profits Tax (DPT) added

published amendments

Agent operational guidance: poor agent behaviour: suspicious repayment or registration activity
TAIT to ACT
Agent operational guidance: poor agent behaviour: reporting agent misconduct
TAIT to ACT
Agent operational guidance: poor agent behaviour: what happens to reports of poor agent behaviour
TAIT to ACT
Agent operational guidance: poor agent behaviour: rude, abusive, threatening or violent agents
TAIT to ACT
Agent operational guidance: poor agent behaviour: poor technical ability
TAIT to ACT
Agent operational guidance: poor agent behaviour: agent's behaviour, although legal, gives HMRC cause for concern: introduction
TAIT to ACT
Charging penalties: company officer's liability to pay a penalty: notifying the officer about their liability to pay
Sched 24 Company officer liability - Redundant VAT cases and other issues

published amendments

Charging penalties: establishing behaviour: evasion: referral criteria
Multiple updates & changes
Charging Penalties: establishing behaviour: evasion: referral process
Multiple changes & updates
Charging Penalties: establishing behaviour: evasion: introduction
Multiple updates and changes
Multiple updates and fixes.

published amendments

Charging Penalties: establishing behaviour: evasion: voluntary request for contractual disclosure facility (CDF)
Update to fix email address
short title corrected
Charging Penalties: establishing behaviour: evasion: referral process
remove extra header
Charging penalties: establishing behaviour: evasion: referral criteria
Remove extra header
Charging Penalties: establishing penalty behaviour: evasion: contents
Add CH402175 to menu

published amendments

Agent operational guidance: dishonest tax agents: penalties: penalty for dishonest conduct: special reduction
Further redacted TAA link updated earlier

published amendments

Calculating penalties: special reduction: submission to TAA
Updated TAA link and redacted text

published amendments

How to do a compliance check: information powers: rules that apply to all notices: issues in specifying information or documents in a notice
Updated and redacted TAA link
How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: process when a notice is given in correspondence: examining and responding to the list of documents
Updated and redacted TAA link
How to do a compliance check: information powers: rules that apply to all notices: accountants’ working papers: formal procedures
Updated and redacted TAA link
How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: information and documents
Updated and redacted TAA link
How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: are documents confidential to the bank essential?
Updated and redacted TAA link
How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: compliance with the notice
Updated and redacted TAA link

published amendments

How to do a compliance check: information powers: taxpayer notice: restrictions
Updated and redacted TAA link
How to do a compliance check: information powers: third party notice: bank mandates: initial approach to bank
Updated and redacted TAA link
How to do a compliance check: information powers: rules that apply to all notices: relevant lawyers
Updated and redacted TAA link
How to do a compliance check: records: electronic documents and records
Update example

published amendments

How to do a compliance check: records: contents
Add new page on copy/removing
How to do a compliance check: establishing the facts: asking for information: medical records
Updated and redacted TAA link
Charging Penalties: establishing behaviour: evasion: referral process
Adds detail on how to save evasion referral form correctly in Caseflow

published amendments

Agent operational guidance: poor agent behaviour: agent's behaviour, although legal, gives HMRC cause for concern: introduction
Rogue redacted space before CH880400 link in last but one para from bottom of page.

published amendments

Penalties for Inaccuracies: In what circumstances is a penalty payable: Schedule 24 FA 2007
Schedule 24 links amended
Penalties for inaccuracies - specific documents - alphabetical list
The entries for Income Tax and National Insurance Contributions have been amended. And the entry for PAYE has been added

published amendments

Dishonest tax agents: publishing details of tax agent dishonest conduct: where we may publish
Grammatical error amended

published amendments

Charging penalties: changing the penalty after it’s been authorised
Link to CH407835 added

published amendments

Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): manual penalty cases: appeal received
New section added: Appeal identifies a higher penalty amount due
Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS: appeals: reduce or increase a penalty
Section added for an increase in penalty amount for additional PLR
How to do a compliance check: information powers: rules that apply to all notices: relevant lawyers
Guidance updated to reflect use of TAA1.

published amendments

Penalties for VAT and Excise wrongdoing: in what circumstances is a penalty payable: reasonable excuse: shortage of funds
Amended title on contents page
Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: reliance on another person
Title amended on contents page

published amendments

Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Handling goods subject to unpaid excise duty
review date amended
Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Commencement date
Review date amended

published amendments

Charging penalties: suspending penalties: suspension of penalties flowchart
Updated the link 'Penalty Suspension flowchart'.

published amendments

Charging Penalties: establishing penalty behaviour: planning what questions to ask: failure to notify
Link added and a format fix
Charging penalties: establishing penalty behaviour: planning what questions to ask: inaccuracies
Added link and formatting fix
Penalties for inaccuracies: how to process the penalty: suspension of a penalty: circumstances in which you might suspend a penalty: person takes action to improve their compliance before you consider suspension
Spelling mistake corrected

published amendments

Charging penalties: establishing penalty behaviour: talking to employees
Link fix

published amendments

How to do a compliance check: penalties for failure to comply with notices: appeals
Fix ADR link. Table format.
Penalties for Inaccuracies: Types of inaccuracy: Inaccuracy despite taking reasonable care no penalty due - Examples
Example 3 amended

published amendments

How to do a compliance check: establishing the facts: asking for information: what to do if information is not provided
Fix ADR link
How to do a compliance check: establishing the facts: asking for information: how to ask for information
Improved link to FS3

published amendments

How to do a compliance check: resolving issues and disputes: introduction and scope
10th bullet link to words Alternative Dispute Resolution broken
How to do a compliance check: penalties for failure to comply with notices: initial penalty
ADR link broken
Charging penalties: contract settlement: Employer Compliance Laptop Settlement System (ECLSS)
“Employer Compliance Laptop Settlement System (GOV.UK)”. However, the hyperlinks are to ECLSS guidance on the HMRC intranet, not the external GOV.UK site.
Charging penalties: appeals: advising the person about their right of appeal
“Factsheet HMRC1 HMRC decisions – what to do if you disagree (HMRC website)” in the final sentence.
Penalties for Inaccuracies: Types of inaccuracy: What is reasonable care
Next review date amended to 22 April 2017
Charging penalties: appeals: introduction
There is a dead link in the original version (carried forward to the new version) in the 2nd paragraph, 2nd sentence (next to “guidance on ADR”).
Charging penalties: interaction between penalties: details and examples: an inaccuracy penalty is payable after automatic tax geared failure to file penalties have been charged
Example 4, first line on both old and new guidance reads “…a £300 Penalty Assessment was it was 6 months” instead of “…when it was…”
How to do a compliance check: records: reviewing records: powers to check computer systems
Remove ‘top of page’
Factsheets: withdrawn or replaced
4th bullet – should link to CH202245 – not CH202345 (does not exist)
How to do a compliance check: authorised officer: classes of authorised officer: contents
"(1) Amend capital 'O' to lower case 'o' in officer in heading. Also in old COG.

published amendments

The Human Rights Act and Penalties: how to tell the person about penalties and their rights
The 'By letter' part of the page amended

published amendments

How to do a compliance check: information powers: identification notice
Changed TAA email address link to CH910000 page and redacted text.
Charging penalties: suspending penalties: managing suspensions: checking specific conditions
Changed TAA email address link to CH910000 guidance page and redacted sentence.
The Human Rights Act and Penalties: The Human Rights Act message and factsheet
Wording amended due to factsheet CC/FS9 being revised

published amendments

How to do a compliance check: starting a compliance check: working with DMB to deal with debt and tackle non compliant customer behaviour: reducing spurious debt
Link fix - DMB contacts
The Human Rights Act and Penalties: what you must do when a penalty may be due
Amendment made to the first paragraph and further information on HRA added at the end of the page

published amendments

Charging penalties: suspending penalties: managing suspensions: no certificate of compliance, how to activate a suspended penalty
Deleted 'Top Page'. SAFE link updated
How to do a compliance check: records: revenue traders’ electronic documents and records
This hasn't changed as it is automatically picked up from the Short title on CH214500. Should work if you change that. - AJS
Charging penalties: establishing behaviour: evasion: referral criteria
FIS Crime Outreach SPOC
Charging penalties: suspending penalties: introduction
Changed TAA link from email address to a guidance page.
Charging penalties: contract settlement: manager’s approval
“Capture a Document (GOV.UK)” and “Finalise a Document (GOV.UK”). However, neither links to pages on “GOV.UK. in the penultimate paragraph, the hyperlink refers to “GOV.UK” but the link actually leads to Caseflow 2 guidance on the HMRC intranet.

published amendments

The Human Rights Act and Penalties: suspected deliberate evasion
Changes made to the guidance in the table
The Human Rights Act and Penalties: The Human Rights Act message and factsheet
Amendments made to the second paragraph
The Human Rights Act and Penalties: when to tell the person about penalties and their rights
Link to page CH202277 amended to correct page CH202275
New third to last paragraph

published amendments

Publishing details of deliberate tax defaulters: The publication questions: Question 3 - Was this relevant penalty found as a consequence of an investigation: Is there a single investigation or more than one
New second to last paragraph

published amendments

Information & Inspection Powers: Information Notices: The notice: Meaning of 'produce documents'
First sentence in the third paragraph amended to make it clearer

published amendments

Penalties for failure to file on time: in what circumstances is a penalty payable: reasonable excuse: overview
The statement 'Reasonable excuse does not apply where the failure was deliberate' near the top of the page has been removed. And two new paragraphs regarding reasonable excuse have been added near the bottom of the page
Penalties for inaccuracies: other penalty issues: company and company officer penalties: insolvency or imminent insolvency
Three new paragraphs added - sixth and last two paragraphs
Penalties for failure to notify: other penalty issues: company and company officer penalties: insolvency or imminent insolvency
Three new paragraphs added - sixth and last two paragraphs

published amendments

How to do a compliance check: compliance check series of factsheets: when to issue CC/FS10 suspending penalties for careless inaccuracies in returns or documents
Update to line after bullet points

published amendments

Charging penalties: contract settlement: manager’s approval
CSF naming convention enhanced in first paragraph.
Charging penalties: introduction: cost effectiveness of penalty assessment: recording the behaviour
Text updated re 'de-minimus' and link added to COG87480.
Penalties for failure to file on time: types of penalties for failure to file on time: occasional returns and returns for periods of 6 months or more: 12 month further penalties: behaviour - examples
Minor typo mistake amended

published amendments

Charging penalties: company officer's liability to pay a penalty: notifying the officer about their liability to pay
Spacing

published amendments

Charging penalties: appeals: inhibiting debt management action
link to CH407850 added
Charging penalties: appeals: what to do if you receive an appeal (direct tax) or a request for a review (direct and indirect tax)
link to CH407850 added
Penalties for failure to file on time: in what circumstances is a penalty payable: contents
New page CH61190 added to the contents page
Publishing details of deliberate tax defaulters: what is a person
A Crown body added to the bullet list
Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Who is a person
A public body and a Crown body added to the bullet list
Penalties for Inaccuracies: In what circumstances is a penalty payable: Who is a person
A public body and a Crown body added to first bullet list
Penalties for failure to notify: in what circumstances is a penalty payable: who is a person
A public body and a Crown body added to bullet list

published amendments

How to do a compliance check: returning records
Customers paper based records link updated

published amendments

How to do a compliance check: returning records
Data security guidance links updated

published amendments

Charging penalties: introduction: penalties for failure to file returns on time - FA09/Sch55: higher 12 month penalty for deliberate withholding of information - action needed
Change made
Charging penalties: establishing behaviour: evasion: referral criteria
Low Value Cases Additional text added
How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: process when a notice is given in correspondence: contents
Contents page - missing entries

published amendments

Information & Inspection Powers: Penalties: When penalties apply
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Information & Inspection Powers: Excise information notice
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Information & Inspection Powers: Conditions and safeguards: Restrictions: Introduction
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Statutory records
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: When can the powers be used
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Tax position
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Introduction
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Information & Inspection Powers: Conditions and safeguards: How the powers will be used
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Information & Inspection Powers: Conditions and safeguards: When will the powers be used
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Information & Inspection Powers: Overview: Covert surveillance
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Information & Inspection Powers: Overview: Inspections
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Information & Inspection Powers: Overview: Schedule 36 FA 2008
'Enforcement Handbook' changed to 'Criminal Justice Procedures'

published amendments

Charging penalties: introduction: penalties for failure to file returns on time - FA09/Sch55: higher 12 month penalty for deliberate withholding of information
Broken link fixed
Charging penalties: company officer's liability to pay a penalty: calculating the penalty for each liable officer
New Sentence under 'the company is or is likely to become insolvent' 2 new links.

published amendments

How to do a compliance check: general: the Human Rights Act, Disability Discrimination Acts and other safeguards
Meetings with persons under 18

published amendments

Contact link (technical guidance only)
page updated to reflect new triage process
Updated for new triage procedures

published amendments

Penalties for Failure to Notify: In what circumstances is a penalty payable: Relevant obligations
Diverted profits tax added to table
Penalties for Failure to Notify: In what circumstances is a penalty payable: Commencement date
Diverted Profits Tax added to the table
Charging penalties: establishing behaviour: evasion: referral criteria
Remove reference to Focal Point Officer
Information & Inspection Powers: Penalties: What is the penalty: Failure, obstruction, concealment etc: Examples
Final sentence under Example 1 amended to make it clearer

published amendments

How to do a compliance check: general: the Human Rights Act, Disability Discrimination Acts and other safeguards
consistent to consent

published amendments

How to do a compliance check: information powers: third party notice: groups: summary table
Replace broken table link with table in guidance
How to do a compliance check: information powers: third party notice: partnerships: summary table
Replace broken link to table with actual table

published amendments

Penalties for Inaccuracies: How to Process the Penalty: What the assessment must include
Amendments made to the third and fourth paragraphs
Penalties for inaccuracies: how to process the penalty: penalty assessments
Amendments made to the second and third from last paragraphs

published amendments

Charging penalties: establishing behaviour: evasion: referral criteria
Replaced contact for CI Southampton.

published amendments

How to do a compliance check: using inspection powers: covert activity: agreement of authorised officer to carry out covert activity
Fixed link to attachment

published amendments

Information & Inspection Powers: Conditions and safeguards: Commencement date
Enforcement handbook changed to CJP and redacted
How to do a compliance check: establishing the facts: the informal approach
Enforcement handbook changed to CJP and redacted
How to do a compliance check: general: introduction and scope
Enforcement handbook changed to CJP and redacted
Charging penalties: introduction: penalties for failure to file PAYE Real Time Information returns on time - FA09/Sch55 - manual process: 3 month extended failure penalty - manual process for charging extended failure penalty
Manual penalty stencil link added last paragraph

published amendments

Charging penalties: introduction: penalties for failure to file PAYE Real Time Information returns on time - FA09/Sch55 - manual process: fixed late filing penalty - manual process for charging penalties
Manual penalty stencil link added last paragraph

published amendments

Charging Penalties: establishing penalty behaviour: introduction
Two new paras replaced one para

published amendments

How to do a compliance check: using FA08/Sch36 inspection powers: introduction and scope
Enforcement handbook changed to CJP and redacted
How to do a compliance check: establishing the facts: when a visit may be needed
Enforcement handbook changed to CJP and redacted
How to do a compliance check: information powers: excise information notice: getting agreement to the notice
Enforcement handbook changed to CJP and redacted
How to do a compliance check: starting a compliance check: handling third party information
Enforcement handbook changed to CJP and redacted and updated link
How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: process when a notice is given at an inspection: before the inspection
Enforcement handbook changed to CJP and redacted

published amendments

Charging penalties: contract settlement: letter of offer received
removed LCAO from third paragragh
Information & Inspection Powers: Conditions and safeguards: Commencement date
Minor formatting change
The term 'Enforcement Handbook' amended to 'Criminal Justice Procedures'

published amendments

How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: information and documents
Reference to CAR removed and replaced with SPT. HNWU also added.
How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: are documents confidential to the bank essential?
HNWU added to final paragraph.

published amendments

Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Unauthorised issue of an invoice showing or including VAT
Additional explanation provided to explain what an unauthorised person is
Penalties for Failure to File on Time: Calculating the penalty: Calculation process: Calculating the 12 month further penalty where no disclosure
Table reformatted
Assessing Time Limits: Table of time limits for relevant taxes: Excise duty
Table reformatted
Assessing Time Limits: Tables of time limits for relevant taxes: Petroleum Revenue Tax
Table reformatted
Assessing Time Limits: Tables of time limits for relevant taxes: Inheritance Tax
Table reformatted
Assessing Time Limits: Tables of time limits for relevant taxes: Stamp Duty Land Tax
Table reformatted
Assessing Time Limits: The Time Limits: When the new time limits take effect: VAT - normal time limits and transitional provisions
Table reformatted

published amendments

Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): manual penalty cases: contents
ch407940 added
ch407940 added

published amendments

The One to Many Approach: approval: why is there an approval process?
Clarification of impact of governance process
The One to Many Approach: introduction: examples of a one to many approach
Clarification of examples
The One to Many Approach: introduction: why use a one to many approach?
Clarifying reputational risk to HMRC in final paragraph

published amendments

Penalties for failure to file on time: types of penalties for failure to file on time: occasional returns and returns for periods of 6 months or more: 12 month further penalties: behaviour - examples
Updated guidance due to changes to offshore matters
Updated guidance due to changes to offshore matters
Update to reflect new guidance on offshore matters

published amendments

Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Disclosure involving an offshore matter
update due to changes to offshore matters
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Determining the quality of disclosure - Examples
Update due to changes to offshore matters
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Helping
Update due to changes to offshore matters
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Telling
Update due to changes to offshore matters
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Determining the quality of disclosure
Update due to changes to offshore matters
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Quality of disclosure
Update due to changes to offshore matters
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for quality of disclosure: Examples of unprompted or prompted disclosure
Update due to changes to offshore matters
Update due to changes to offshore matters
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for quality of disclosure: Determining unprompted or prompted disclosure
Update due to changes to offshore matters
Penalties for Failure to Notify: Types of failure to notify: Deliberate but not concealed
update due to changes to offshore matters
update due to changes to offshore matters
Guidance updated to include changes regarding offshore matters.
Penalties for Inaccuracies: Types of inaccuracy: Deliberate but not concealed inaccuracy
update to guidance due to changes in offshore matters
update
Update to guidance regarding changes to offshore matters

published amendments

Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: Helping
update due to changes to offshore matters
Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: Telling
update due to changes to offshore matters
Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: Determining the quality of disclosure - Examples
Update due to changes to offshore matters
Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: Determining the quality of disclosure
Update due to changes to offshore matters
Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: Quality of disclosure
Update due to changes to offshore matters
Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: Introduction
update due to changes to offshore matters
Penalties for Failure to Notify: Calculating the penalty: Introduction
update due to changes to offshore matters

published amendments

Dishonest tax agents: penalty for dishonest conduct: disclosure: helping
update due to changes to offshore matters
Dishonest tax agents: penalty for dishonest conduct: disclosure: telling
update due to changes to offshore matters
Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Helping
update due to changes to offshore matters
Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Telling
update due to changes to offshore matters
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for quality of disclosure: Helping
update due to changes to offshore matters
Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for quality of disclosure: Telling: Examples
update due to changes to offshore matters
Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for quality of disclosure: Telling: Timing of telling
update due to changes to offshore matters
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for quality of disclosure: Determining the quality of disclosure
Update due to changes to offshore matters
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for quality of disclosure: Quality of disclosure
update due to changes to offshore matters
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for quality of disclosure: Introduction
Update due to changes due to offshore matters
Penalties for Inaccuracies: Calculating the penalty: Amount of Penalty - introduction
Update due to changes to offshore matters

published amendments

Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for quality of disclosure: Calculating the reduction for disclosure - examples
Update due to changes to offshore matters
Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: Telling
Created hyperlink to page CH82444
Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: Determining the quality of disclosure - Examples
Two hyperlinks created in Example 4
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Determining the quality of disclosure - Examples
Two hyperlinks created in the last paragraph

published amendments

The One to Many Approach: implementing a one to many approach: designing the message
Page republished - no change to text.
The One to Many Approach: implementing a one to many approach: deciding the type of message
Page republished - no change to text.
The One to Many approach: implementing a One to Many approach: contents
Page republished - no change to text.
The One to Many Approach: approval: information you need to give for approval
Page republished - no change to text.
The One to Many Approach: approval: the process for gaining approval
Page republished - no change to text.
The One to Many Approach: approval: why is there an approval process?
Page republished - no change to text
The One to Many approach: approval: contents
Page republished - no change to text.
The One to Many Approach: planning a one to many approach: how will you measure the impact?
Page republished - no change to text.
The One to Many Approach: planning a one to many approach: what sort of message is best placed to do this?
Page republished - no change to text.
The One to Many Approach: planning a one to many approach: who exactly are the customers you want to influence?
Page republished - no change to text.
The One to Many Approach: planning a one to many approach: what else is going on in this area?
Page republished - no change to text.
The One to Many Approach: planning a one to many approach: why are some of these customers compliant and some not?
Page republished - no change to text.
The One to Many Approach: planning a one to many approach: what is the compliance risk you are targeting?
Page republished - no change to text
The One to Many Approach: planning a one to many approach: is one to many the right approach?
Page republished - no change to text
The One to Many approach: planning a One to Many approach: contents
Page republished - no change to text.
The One to Many Approach: introduction: what are behavioural insights?
Page republished - no change to text.
The One to Many Approach: introduction: examples of a one to many approach
Page republished - no change to text
The One to Many Approach: introduction: why use a one to many approach?
Page republished - no change to text
The One to Many Approach: introduction: what is one to many?
Page republished - no change to text.
The One to Many approach: introduction: contents
Page republished - no changes to text.
The One to Many Approach: contents
Page republished - transmit to GOV.UK

published amendments

Publishing details of deliberate tax defaulters: The Publication questions: Question 5 - Does the qualifying potential lost revenue exceed £25,000: Introduction
Minor formatting change
Publishing details of deliberate tax defaulters: The Publication questions: Question 5 - Does the qualifying potential lost revenue exceed £25,000: contents
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 4 - Is this relevant penalty a qualifying relevant penalty: Qualifying relevant penalty - example
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 4 - Is this relevant penalty a qualifying relevant penalty: What is a qualifying relevant penalty
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 4 - Is this relevant penalty a qualifying relevant penalty: Introduction
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 4 - Is this relevant penalty a qualifying relevant penalty: contents
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 3 - Was this relevant penalty found as a consequence of an investigation: As a consequence of an investigation
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 3 - Was this relevant penalty found as a consequence of an investigation: Examples of single and multiple investigations
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 3 - Was this relevant penalty found as a consequence of an investigation: Is there a single investigation or more than one
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 3 - Was this relevant penalty found as a consequence of an investigation: What is an investigation
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 3 - Was this relevant penalty found as a consequence of an investigation: When is a person found to have incurred a relevant penalty
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 3 - Was this relevant penalty found as a consequence of an investigation: Introduction
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 3 - Was this relevant penalty found as a consequence of an investigation: contents
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 2 - Does this relevant penalty relate to a PDDD period: What is a PDDD period - example
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 2 - Does this relevant penalty relate to a PDDD period: What is a PDDD period
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 2 - Does this relevant penalty relate to a PDDD period: Introduction
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 2 - Does this relevant penalty relate to a PDDD period: contents
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 1 - Is this a relevant penalty: Relevant penalties - example
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 1 - Is this a relevant penalty: What is a relevant penalty
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 1 - Is this a relevant penalty: Introduction
Minor formatting change
Publishing details of deliberate tax defaulters: The publication questions: Question 1 - Is this a relevant penalty: contents
Minor formatting change
Interest: Repayment Interest: When is interest not paid
Minor formatting change
Penalties for inaccuracies: in what circumstances is a penalty payable: what is a repayment of tax
Minor formatting change
Penalties for failure to notify: in what circumstances is a penalty payable: when does failure to notify occur
Minor formatting change
Penalties for Failure to Notify: In what circumstances is a penalty payable: What is failure to notify
Minor formatting change
Penalties for Failure to Notify: In what circumstances is a penalty payable: What is a relevant period or tax period
Minor formatting change
Penalties for failure to notify: in what circumstances is a penalty payable: who is a person
Minor formatting change
Penalties for Failure to Notify: In what circumstances is a penalty payable: When is a penalty chargeable
Minor formatting change
Penalties for Inaccuracies: Calculating the penalty: Amount of Penalty - introduction
Minor formatting change
Penalties for Inaccuracies: Calculating the penalty: Amount of Penalty - before calculating a penalty
Minor formatting change
Formatting incorrect
Minor formatting change
Minor formatting change
Penalties for failure to file on time: in what circumstances is a penalty payable: who is a person
Minor formatting change
Assessing Time Limits: Extended time limits: What is deliberate behaviour
Minor formatting change
Assessing Time Limits: Extended time limits: What is careless behaviour
Minor formatting change
Assessing Time Limits: Normal time limits: What are the normal time limits
Minor formatting change
Assessing Time Limits: The Time Limits: What are the new time limits
Minor formatting change
Assessing Time Limits: The Time Limits: Which taxes do the new time limits apply to
Minor formatting change
Assessing Time Limits: The Time Limits: Which assessments are affected
Minor formatting change
Penalties for Failure to File on Time: Types of penalties for failure to file on time: Occasional returns and returns for periods of 6 months or more: 12 months further penalties: Offshore matter: Categories of overseas territories
Minor formatting change
Litigation and settlement strategy: handling a dispute: seeking specialist advice
Minor formatting change
Data gathering: Relevant data-holders and relevant data: Insurance activities: contents
Minor formatting
Data gathering: Relevant data-holders and relevant data: Petroleum activities: contents
Minor formatting
The One to Many Approach: measuring and evaluating a one to many approach
Page republished - no change to text
The One to Many Approach: implementing a one to many approach: handling responses
Page republished - no change to text
The One to Many Approach: implementing a one to many approach: issuing the message
Page republished - no change to text

published amendments

Charging penalties: contract settlement: manager’s approval
Updated to show naming convention correctly as YYYY-MM-DD in order to match the scanning guidance at COG19255
How to do a compliance check: using inspection powers: covert activity: activity where authorisation to carry out directed surveillance under RIPA II is required
Redact reference
How to do a compliance check: starting a compliance check: cross-tax working
Reference redacted
Charging penalties: establishing behaviour: evasion: referral criteria
Newcastle FIS Crime Outreach SPOC updated

published amendments

Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for quality of disclosure: Determining unprompted or prompted disclosure
Typo

published amendments

Assessing Time Limits: Extended time limits: Failure to disclose a notifiable avoidance arrangement, a listed or hallmarked scheme
Under the heading 'Income tax, capital gains tax, corporation tax', a new link to page EM51540 has been added to the first sentence and the link to page EM51540 in the second sentence has been amended to EM51550

published amendments

How to do a compliance check: using FA08/Sch36 inspection powers: contents
New content added for Cashing up

published amendments

How to do a compliance check: contents
New content added at CH203500, CH204000 and CH204500
How to do a compliance check: starting a compliance check: working with DMB to deal with debt and tackle non compliant customer behaviour: important and significant charges - fast track referral process to DMB Field Force
Change of Email Link to : Field Force WAG Team, Postbox (DMB Debt Mgmt)

published amendments

How to do a compliance check: using inspection powers: unannounced inspections: authorisation
Final paragraph - guidance clarified re notes required in notebook.

published amendments

How to do a compliance check: general: the Human Rights Act, Disability Discrimination Acts and other safeguards
Final heading and paragraph added 'If you witness, become aware ...'

published amendments

Data gathering: Overview
New final paragraph regarding bulk data acquisitions added

published amendments

How to do a compliance check: starting a compliance check: contents
Add new page CH206700 - forward tax agreements

published amendments

How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: giving notices
Correct words now linked
Penalties for inaccuracies: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for inaccuracy involving an offshore matter: offshore asset move penalties
Title of page amended to remove the words '..and income tax or capital gains tax'
Penalties for inaccuracies: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for inaccuracy involving an offshore matter: interaction of penalties
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Category 3 penalty range
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Category 2 penalty range
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Penalties for Inaccuracies: Calculating the penalty: Penalty reduction for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Deciding which category an inaccuracy falls into
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Categories of inaccuracy
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Categories of inaccuracy
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph and each of the second bullet points in the three categories
Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: the definition of an offshore matter
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for an inaccuracy involving an offshore matter: Introduction
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Penalties for inaccuracies: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for inaccuracy involving an offshore matter: contents
Title of page amended to remove the words '..and income tax or capital gains tax'

published amendments

How to do a compliance check: notebooks for compliance checks: additional requirements for CITEX
Link added to CJP seizures and detention.
How to do a compliance check: contents
Contents put in correct order

published amendments

Charging penalties: establishing behaviour: evasion: referral criteria
Updated SPOCs for Scotland

published amendments

How to do a compliance check: starting a compliance check: handling third party information
Change under 'Categories 3 and 4' 5x5x5 changed to intelligence reports

published amendments

Penalties for failure to notify: in what circumstances is a penalty payable: who is a person
Typo error corrected

published amendments

Information & Inspection Powers: Penalties: What is the penalty: Failure, obstruction, concealment etc: Examples
Amendments have been made to the guidance in Example 1
Information & Inspection Powers: Information notices: banks
Minor changes made throughout the page to make it clearer to understand

published amendments

Charging penalties: calculating penalties: offshore matters: examples of territory categories
Removed Ref: Income Tax and Capital Gains Tax from title
Charging penalties: calculating penalties: offshore matters: territory categories
Removed Ref: Income Tax and Capital Gains Tax from title
Charging penalties: calculating penalties: offshore matters: territory categories
Removed Ref: Income Tax and Capital Gains Tax from title
Charging penalties: calculating penalties: offshore matters: introduction
Removed Ref: Income Tax and Capital Gains Tax from title
Charging penalties: calculating penalties: offshore matters: contents
Removed Ref: Income Tax and Capital Gains Tax from titles

published amendments

How to do a compliance check: general: contents
addition of page regarding meetings with under 18
How to do a compliance check: general: the Human Rights Act, Disability Discrimination Acts and other safeguards
removal of guidance on meetings with under 18s moved to CH201350
How to do a compliance check: compliance check series of factsheets: when to issue CC/FS16 Excise visits
Replaced broken link
Charging penalties: company officer's liability to pay a penalty: notifying the officer about their liability to pay
Fixed link to DMB Contacts
DMB Contact List Link Fixed

published amendments

Contact link (technical guidance only)
TAA1 amended

published amendments

The Human Rights Act and Penalties: King v UK
Broken link to TCR39/04 amended to the correct page

published amendments

How to do a compliance check: general: meetings with persons under 18
formating

published amendments

Charging Penalties: establishing behaviour: evasion: referral process
Evasion Referral Team (ERT) name changed to Evasion Management Team (EMT)
Charging penalties: establishing behaviour: evasion: referral criteria
Evasion Referral Team (ERT) name changed to Evasion Management Team (EMT)
Charging Penalties: establishing behaviour: evasion: introduction
Evasion Referral Team (ERT) name changed to Evasion Management Team (EMT)

published amendments

How to do a compliance check: compliance check series of factsheets: introduction
Review of all factsheets
How to do a compliance check: compliance check series of factsheets: when to issue factsheets
Update to factsheets

published amendments

How to do a compliance check: using inspection powers: covert activity: agreement of authorised officer to carry out covert activity
Removed para referring to making a report on template IT01-02.

published amendments

How to do a compliance check: compliance check series of factsheets: contents
Links to CH202035 to CH203000 archived.
Penalties for inaccuracies: other penalty issues: company and company officer penalties: insolvency or imminent insolvency
The term 'struck off' has replaced 'liquidated' where appropriate

2017

published amendments

Charging Penalties: establishing behaviour: evasion: referral process
removed reference to VCIT in Time scales paragraph

published amendments

Penalties for Inaccuracies: Other penalty issues: Interaction with other penalties and surcharges: Penalties charged on first and third parties for the same inaccuracy must not exceed 100% of the potential lost revenue
Link to CH82488 amended to CH116800
Penalties for Inaccuracies: Calculating the Penalty: Calculation Process: How to calculate the amount of penalty to be charged
Links to CH82484 amended to CH116400
Penalties for Inaccuracies: Types of inaccuracy: Actions of another person
Link to CH82481 amended to CH116100. And link to CH82488 amended to CH116800
Penalties for Failure to Notify: Calculating the penalty: Calculation process: How to calculate the amount of penalty to be charged
Links to CH73214 amended to CH114400
Penalties for Failure to File on Time: Calculating the penalty: Overview
Link to CH63720 amended to CH112800
Penalties for Failure to File on Time: Calculating the penalty: Calculation process: Calculating the 12 month further penalty with a disclosure
Link to CH63340 amended to CH112700
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Determining the quality of disclosure - Examples
Link to CH63340 amended to CH112700
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties
Link to CH63340 amended to CH112700
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Overview
Link to CH63340 amended to CH112700
Penalties for Failure to File on Time: Calculating the penalty: Calculation process: Calculating the 12 month further penalty
Link to CH62290 amended to CH112600

published amendments

The Human Rights Act and Penalties: suspected deliberate evasion
Links to 'CH202275' amended to 'CH202050'
Penalties for Failure to Pay on Time: Rules for specific taxes: Pay As You Earn (PAYE) and National Insurance Contributions (NIC): Obligations: Recovery Action - Notices and Certificates
The term 'DMB' amended to 'Debt Management'
Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for quality of disclosure: Telling: Introduction
Minor formatting change
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Examples of unprompted or prompted disclosure
The term 'Debt Management & Banking (DMB)' amended to 'Debt Management (DM)'
Information & Inspection Powers: Penalties: Other penalty issues: Criminal proceedings for concealing, destroying or disposing of a document
The term 'Criminal Investigations' amended to 'FIS'
Information & Inspection Powers: Information Notices: Taxpayer Notice: Self assessment, stamp duty land tax, annual tax on enveloped dwellings or bank payroll tax return made
Minor formatting change
Information & Inspection Powers: Information Notices: The notice: What is an electronic document or record
The term 'LBS Audit Specialists' amended to 'Large Business'
Information & Inspection Powers: Conditions and safeguards: Restrictions: Tax advice: approval for an information notice including tax advice
The term 'SI' amended to 'FIS'
Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Relevant partner and certain documents
Minor formatting change
Record Keeping: How long must records be retained for: VAT: Retention periods for computer records
The term 'anti-avoidance' amended to 'counter-avoidance'
Offshore matters: introduction: overview
Link to page corrected
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for quality of disclosure: contents
Link to CH82480 section archived
Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: contents
Link to CH73210 section archived
Penalties for failure to file on time: Calculating the penalty: Calculation process: contents
Link to page CH63720 archived
Penalties for failure to file on time: Calculating the penalty: Penalty reductions for disclosure: contents
Link to page CH63340 archived
Penalties for failure to file on time: Types of penalties for failure to file on time: Occasional returns and returns for periods of 6 months or more: 12 month further penalties: contents
Links to CH62260 section archived

published amendments

Litigation and settlement strategy: text of HMRC litigation and settlement strategy
Hyperlink corrected

published amendments

Penalties for Inaccuracies: In what circumstances is a penalty payable: Who is a person
The ninth bullet point under the first paragraph 'a taxable company, see BPTM1000' removed
Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Who is a person
The third bullet point under the second paragraph regarding 'a taxable company, see BPTM1000, for the purposes of bank payroll tax' removed
Record Keeping: How long must records be retained for: contents
CH14980 page archived - guidance no longer relevant
Record Keeping: What records must be kept: contents
CH12800 page archived - guidance no longer relevant
Charging penalties: introduction: penalties for failure to file returns on time - FA09/Sch55: higher 12 month penalty for deliberate withholding of information - action needed
Ref to NPPS reinstated.
Charging penalties: introduction: penalties for failure to file returns on time - FA09/Sch55: higher 12 month penalty for deliberate withholding of information
Ref to NPPS reinstated.

published amendments

Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: Maximum and minimum penalties for each type of behaviour
The 'Minimum penalty' columns within both tables amended. And amendments to the text immediately following the tables

published amendments

Information & Inspection Powers: Conditions and safeguards: Restrictions: Tax advisers' papers
Fifth paragraph amended to include an additional sentence to follow the guidance in CH22260
Information & Inspection Powers: Conditions and safeguards: Restrictions: Tax advice: approval for an information notice including tax advice
Link created to 'Central Policy, Tax Administration Advice'

published amendments

The One to Many Approach: implementing a one to many approach: handling responses
CCO updated to Campaigns and Projects.
The One to Many Approach: implementing a one to many approach: issuing the message
CCO updated to Campaigns and Projects.

published amendments

How to do a compliance check: starting a compliance check: working with DMB to deal with debt and tackle non compliant customer behaviour: important and significant charges - fast track referral process to DMB Field Force
Updated mailbox link from Field Force WAG Team to Field Force Offline Support.
How to do a compliance check: general: the Human Rights Act, Disability Discrimination Acts and other safeguards
Paragraph 'Considering whether someone may be vulnerable or sensitive' removed
How to do a compliance check: authorised officer: classes of authorised officer: definition of a vulnerable person
CH262700 Guidance updated to bring it in line with the Equality Act 2010 and HMRC policy
Charging penalties: contract settlement: cases that need to be settled by contract
1. Remove VAT from 3rd bullet list of tax liabilities that should be settled by contract. 2. Add S455 to 3rd bullet list of tax liabilities.

published amendments

Penalties for inaccuracies: other penalty issues: company and company officer penalties: insolvency or imminent insolvency
Last paragraph amended to remove the words 'see INS1604'
Penalties for failure to notify: other penalty issues: company and company officer penalties: insolvency or imminent insolvency
Last paragraph amended to remove the words 'see INS1604'

published amendments

Penalties for Failure to Pay on Time: Other penalty issues: interaction with other penalties
Third paragraph amended
Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Examples of taxpayer notices
First paragraph amended to include a new second sentence
Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Bank payroll tax return
First paragraph amended to include a new second sentence
Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Annual tax on enveloped dwellings
First paragraph amended to include a new second sentence
Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Stamp duty land tax
First paragraph amended to include a new second sentence
Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Partnerships
First paragraph amended to include a new second sentence
Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Self Assessment return
First paragraph amended to include a new second sentence
Information & Inspection Powers: Information notices: Taxpayer notice: specific rules: Appeals
First paragraph amended to include a new second sentence
Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Approval
First paragraph amended to include a new second sentence

published amendments

Penalties for inaccuracies: how to process the penalty: suspension of a penalty: partial suspension
TAA link fixed

published amendments

Charging penalties: establishing behaviour: evasion: referral criteria
Updated Scotland SPOCs.

published amendments

Charging penalties: interaction between penalties: details and examples: FA07/Sch24/Para1 and Para1A inaccuracy penalties exceed 100% of the liability to tax
Offshore matters section of the Compliance Handbook changed
Charging penalties: calculating penalties: offshore matters: examples of territory categories
Offshore matters section of the Compliance Handbook changed
Charging penalties: calculating penalties: offshore matters: territory categories
Offshore matters section of the Compliance Handbook changed
Charging penalties: calculating penalties: offshore matters: territory categories
Offshore matters section of the Compliance Handbook changed
Charging penalties: introduction: penalties for failure to file returns on time - FA09/Sch55: higher 12 month penalty for deliberate withholding of information
Offshore matters section of the Compliance Handbook changed
Charging penalties: company officer's liability to pay a penalty: notifying the officer about their liability to pay
Update telephone number for Miscellaneous Charges Unit

published amendments

How to do a compliance check: compliance check series of factsheets: when to issue factsheets
Minor format change

published amendments

How to do a compliance check: starting a compliance check: contents
CH206125 added to menu contents
Charging penalties: calculating penalties: offshore matters: introduction
Offshore matters section of the Compliance Handbook changed
Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS: contract settlement cases - penalty assessment issued in error
Replaced TAG Team email address
How to do a compliance check: authorised officer: classes of authorised officer: general
Replaced SI with FIS reference and link.

published amendments

Offshore matters: failure to notify penalties: categories of overseas territories
Legislation at the bottom of the page amended from ' FA07/SCH41/PARA6A' to 'FA08/SCH41/PARA6A'

published amendments

Assessing Time Limits: Extended time limits: Failure to notify or register
The guidance in the part 'Income tax, capital gains tax, corporation tax' has been entirely re-written
Assessing Time Limits: Extended time limits: Failure to disclose a notifiable avoidance arrangement, a listed or hallmarked scheme
The guidance under the 'Income tax, capital gains tax, corporation tax' part has been entirely re-written

published amendments

Information & Inspection Powers: Information Notices: Third party notice: Specific rules
Link amended to new intranet page
Information & Inspection Powers: Information Notices: Taxpayer Notice: Self assessment, stamp duty land tax, annual tax on enveloped dwellings or bank payroll tax return made
Link amended to new intranet page
Information & Inspection Powers: Information Notices: The notice: Serving notices
Link amended to new intranet page
Information & Inspection Powers: Conditions and safeguards: Overlap with Construction Industry Scheme powers
Link amended to new intranet page
Publishing details of deliberate tax defaulters: Partnerships: IT, CGT and CT
Link amended to new intranet page
Publishing details of deliberate tax defaulters: publication: the decision to publish and appeal rights
Link amended to new intranet page
Dishonest tax agents: appeals against a penalty: dishonest conduct
Link amended to new intranet page
Dishonest tax agents: appeals against a penalty: failing to comply with a file access notice
Link amended to new intranet page
Dishonest tax agents: appeals against a penalty: who is entitled to appeal
Link amended to new intranet page
Dishonest tax agents: appeals against a penalty: overview
Link amended to new intranet page
Dishonest tax agents: file access notice: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
Links amended to new intranet pages
Dishonest tax agents: file access notice: reasonable excuse: what is a reasonable excuse - examples
Link amended to new intranet page
Dishonest tax agents: file access notice: reasonable excuse: overview
Link amended to new intranet page
Dishonest tax agents: file access notice: appeal against a file access notice: document holder is not a tax agent
Link amended to new intranet page
Dishonest tax agents: conduct notice: appeal against decision to issue conduct notice
Link amended to new intranet page
Special reduction: When special circumstances may exist
Link amended to new intranet page
Penalties for Failure to Pay on Time: Appeals against a penalty: Appeals against the amount of a penalty
Links amended to new intranet pages
Penalties for Failure to Pay on Time: Appeals against a penalty: Appeals against the imposition of a penalty
Links amended to new intranet pages
Penalties for Failure to Pay on Time: Appeals against a penalty: Types of appeal and procedure
Links amended to new intranet pages
Penalties for Failure to Pay on Time: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
Links amended to new intranet pages
Penalties for Failure to Pay on Time: reasonable excuse: what is a reasonable excuse - examples
Links amended to new intranet pages
Penalties for Failure to Pay on Time: reasonable excuse: overview
Links amended to new intranet pages
Penalties for failure to pay on time: rules for specific taxes: Income Tax and Capital Gains Tax (IT & CGT): penalties: determinations in absence of a return, assessments, amendments and corrections
Link amended to new intranet page
Record Keeping: How long must records be retained for: PAYE and Construction Industry Scheme
Link amended to new intranet page
Interest: Repayment interest: Special provisions for start dates: Relief for losses and averaging - example
Link amended to new intranet page
Interest: Repayment interest: Special provisions for start dates: Relief for losses and averaging
Minor reformatting
Link amended to new intranet page
Record Keeping: How long must records be retained for: Corporation tax
Link amended to new intranet page
Interest: Late payment interest: Special provisions: Effect of interest on reliefs: Relief by discharge
Links amended to new intranet pages
Interest: Late payment interest: Special provisions: Special provisions for amount: IT Payments on account and balancing payments
Link amended to new intranet page
Interest: Contract settlements
Link amended to new intranet page
Penalties for VAT and Excise Wrongdoing: Appeals against a penalty: Appeals against the amount of a penalty
Link amended to new intranet page
Penalties for VAT and Excise Wrongdoing: Appeals against a penalty: Appeals against the imposition of a penalty
Link amended to new intranet page
Penalties for VAT and Excise Wrongdoing: Appeals against a penalty: Who is entitled to appeal
Link amended to new intranet page
Penalties for VAT and Excise Wrongdoing: Appeals against a penalty: Types of appeal and procedure
Link amended to new intranet page
Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse - examples
Link amended to new intranet page
Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Table of relevant excise provisions
Links amended to new intranet pages
Penalties for Inaccuracies: Other penalty issues: Interaction with other penalties and surcharges: Penalties for inaccurate documents other than returns
Links amended to new intranet pages
Penalties for Inaccuracies: Appeals against a penalty: Flawed decision
Link amended to new intranet page
Penalties for Inaccuracies: Appeals against a penalty: Appeals against the amount of a penalty
Link amended to new intranet page
Penalties for Inaccuracies: Appeals against a penalty: Appeals against the imposition of a penalty
Link amended to new intranet page
Penalties for Inaccuracies: Appeals against a penalty: Types of appeal
Reformatting change
Link amended to new intranet page
Penalties for Inaccuracies: How to Process the Penalty: Suspension of a penalty: Notice to suspend a penalty: Treatment in a contract settlement
Link amended to new intranet page
Penalties for Inaccuracies: How to Process the Penalty: Suspension of a penalty: Notice to suspend a penalty: Need to assess the penalty
Link amended to new intranet page
Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Later returns become due
Link amended to new intranet page
Penalties for Inaccuracies: Calculating the penalty: Potential Lost Revenue: Calculating PLR for multiple inaccuracies - employer and contractor issues
Links amended to new intranet pages
Penalties for Inaccuracies: Types of inaccuracy: Onus of proof
Link amended to new intranet page

published amendments

Penalties for Failure to Notify: Appeals against a penalty: Appeals against the amount of a penalty
Links amended to new intranet pages
Penalties for Failure to Notify: Appeals against a penalty: Appeals against the imposition of a penalty
Links amended to new intranet pages
Penalties for Failure to Notify: Appeals against a penalty: Types of appeal and procedure
Links amended to new intranet pages
Penalties for failure to notify: how to process a penalty: when you must tell the person of the penalty
Link amended to new intranet page
Penalties for Failure to Notify: How to process a penalty: Raising a penalty assessment
Link amended to new intranet page
Penalties for Failure to Notify: Calculating the penalty: Potential Lost Revenue: VAT Registration
Link amended to new intranet page
Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
Links amended to new intranet pages
Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse - examples
Links amended to new intranet pages
Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: overview
Links amended to new intranet pages
Penalties for Failure to Notify: In what circumstances is a penalty payable: Relevant obligations
Links amended to new intranet pages
Penalties for Failure to Notify: In what circumstances is a penalty payable: Commencement date
Link amended to new intranet page
Penalties for Failure to File on Time: Appeals against a penalty: Appeals against the amount of a penalty
Links amended to new intranet pages
Penalties for Failure to File on Time: Appeals against a penalty: Appeals against the imposition of a penalty
Links amended to new intranet pages
Penalties for failure to file on time: appeals against a penalty: overview
Links amended to new intranet pages
Penalties for Failure to File on Time: How to process a penalty: When you can assess a penalty
Link amended to new intranet page
Penalties for failure to file on time: how to process a penalty: overview
Link amended to new intranet page
Penalties for Failure to File on Time: Types of penalties for failure to file on time: CIS returns: Special provisions when new to CIS: Returns that can be considered for special provisions
Link amended to new intranet page
Penalties for Failure to File on Time: Types of penalties for failure to file on time: CIS returns: 12 month further penalties: Behaviour - examples
Link amended to new intranet page
Penalties for failure to file on time: types of penalties for failure to file on time: occasional returns and returns for periods of 6 months or more: initial fixed penalties
Link amended to new intranet page
Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
Links amended to new intranet pages
Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse - examples
Links amended to new intranet pages
Assessing Time Limits: Consequential claims: What consequential claims can be made
Links amended to new intranet pages
Assessing Time Limits: Consequential claims: What is a consequential claim
Minor formatting change
Links amended to new intranet pages
Assessing Time Limits: Extended time limits: Reliance on another person
Link amended to new intranet page
Assessing Time Limits: VAT Limitations: Credit, refund or repayment of over-claimed input tax
Link amended to new intranet page
Assessing Time Limits: VAT Limitations: Repayment or refund of over-declared output tax
Link amended to new intranet page
Assessing Time Limits: VAT Limitations: Penalty, interest and default surcharge assessments
Links amended to new intranet pages
Assessing Time Limits: VAT Limitations: Tax assessments
Link amended to new intranet page
Assessing Time Limits: The Time Limits: Which assessments are affected
Link amended to new intranet page
Assessing Time Limits: The Time Limits: Introduction
Link amended to new intranet page
The Human Rights Act and Penalties: suspected deliberate evasion
Link amended to new intranet page
The Human Rights Act and Penalties: who you must explain their Human Rights to
Link amended to new intranet page
Data gathering: Penalties: Penalty assessments: Appeals against the amount of a penalty
Link amended to new intranet page
Data gathering: penalties: penalty assessments: appeals against the imposition of a penalty
Link amended to new intranet page
Data gathering: penalties: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
Links amended to new intranet page
Data gathering: penalties: reasonable excuse: what is reasonable excuse - examples
Link amended to new intranet page
Data gathering: penalties: reasonable excuse: overview
Link amended to new intranet page
Data gathering: Appeals against data-holder notices: Tribunal powers on appeal
Link amended to new intranet page
Data gathering: Appeals against data-holder notices: Grounds of appeal
Link amended to new intranet page
Information & Inspection Powers: Penalties: Penalty assessments: Types of appeal and procedures
Link amended to new intranet page
Information & Inspection Powers: penalties: when is a penalty chargeable: reasonable excuse: overview
Link amended to new intranet page
Information & Inspection Powers: Inspection Powers: Introduction
Links amended to new intranet pages
Information & Inspection Powers: Information Notices: Appeals: Appealing against an identification notice
Link amended to new intranet page
Information & Inspection Powers: Information Notices: Appeals: Appealing against an identity unknown notice
Link amended to new intranet page
Information & Inspection Powers: Information Notices: Appeals: Appealing against a third party notice
Link amended to new intranet page
Information & Inspection Powers: Information Notices: Appeals: Appealing against a taxpayer notice
Link amended to new intranet page
Information & inspection powers: information notices: appeals: appeal procedures
Links amended to new intranet pages
Information & Inspection Powers: Information Notices: Tribunal approval: The Tribunal
Link amended to new intranet page

published amendments

Agent operational guidance: dishonest tax agents: penalties: creating penalty charges: introduction
DMB replaced with DM
Agent operational guidance: dishonest tax agents: getting access to an agent’s files: file access notice: compliance with the notice
LBS amended to LB
The One to Many Approach: planning a one to many approach: what else is going on in this area?
DMB to DM
Charging penalties: appeals: what to do if you receive an appeal (direct tax) or a request for a review (direct and indirect tax)
LBS changed to LB
Charging penalties: contract settlement: offers including a suspended penalty
DMB changed to DM
Charging penalties: contract settlement: cases that can be settled by contract
DMB to DM (2 refs)
Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): manual penalty cases: appeal received
DMB amended to DM (4 refs)
Charging penalties: establishing penalty behaviour: identifying the penalty risk
TIPS link repaired
Charging penalties: introduction: penalties for failure to file returns on time - FA09/Sch55: making determinations
DMB amended to DM
How to do a compliance check: records: reviewing records: powers to check computer systems
LC Systems, Evasion and Audit Team amended to ISBC Systems, Evasion and Audit Team
How to do a compliance check: records: reducing the retention period
CCLG5300 link repaired to CCLG5050

published amendments

Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: Quality of disclosure
Minor reformatting
Table reformatted
Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: Maximum and minimum penalties for each type of behaviour
Minor reformatting
Table reformatted
Penalties for Failure to Notify: Calculating the penalty: Introduction
Table reformatted
Penalties for failure to notify: in what circumstances is a penalty payable: annual obligation to notify
Table reformatted
Penalties for Failure to File on Time: Calculating the penalty: Calculation process: Calculating the 12 month further penalty with a disclosure
Minor reformatting
Minor reformatting
Minor reformatting
Minor reformatting
Table reformatted
Penalties for Failure to File on Time: Other penalty issues: Maximum penalties
Table reformatted
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Determining the quality of disclosure - Examples
Table reformatted
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Quality of disclosure
Table reformatted
Penalties for failure to file on time: types of penalties for failure to file on time: penalties involving partnerships: income tax and capital gains tax
Table reformatted
Penalties for failure to file on time: types of penalties to file on time: PAYE Real Time Information returns: fixed penalty
Table reformatted
Penalties for failure to file on time: types of penalties for failure to file on time: PAYE Real Time Information returns: overview
Table reformatted
Penalties for Failure to File on Time: In what circumstances is a penalty payable: Commencement date
Table reformatted
Assessing Time Limits: The Time Limits: When the new time limits take effect: Insurance premium tax, aggregates levy, climate change levy and landfill tax - normal time limits and transitional provisions
Table reformatted
Assessing Time Limits: The Time Limits: When the new time limits take effect: Income tax and capital gains tax - transitional provisions table of dates for SA
Table reformatted
Information & Inspection Powers: Types of inspection: Wording of Inspection Notices
Minor reformatting
Minor reformatting
Table reformatted
Litigation and settlement strategy: resolving a dispute: example
Table reformatted
Data gathering: Penalties: Penalty assessments: When to issue a penalty assessment
Table reformatted
Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Relevant partner and certain documents
Table removed and text reformatted
Information & Inspection Powers: Conditions and safeguards: Previous powers
Table reformatted
Record Keeping: How long must records be retained for: VAT: Minimum retention periods for manual records
Table reformatted
Record Keeping: What records must be kept: VAT: Special schemes
Tables reformatted
Record Keeping: What records must be kept: Legislation
Tables removed and text reformatted

published amendments

Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Introduction
Table reformatted
Penalties for Inaccuracies: Other penalty issues: Partnership penalties: Example of calculating potential lost revenue for partnerships
Tables reformatted
Penalties for Inaccuracies: How to Process the Penalty: Suspension of a penalty: Example of decision and notice to suspend a penalty
Table reformatted
Penalties for inaccuracies: how to process the penalty: suspension of a penalty: circumstances in which you cannot suspend a penalty: penalties you cannot consider for suspension
Table reformatted
Penalties for inaccuracies: how to process the penalty: suspension of a penalty: circumstances in which you might suspend a penalty: which penalties you should consider for suspension
Table reformatted
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for quality of disclosure: Maximum and minimum penalties for each type of behaviour
Tables reformatted
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for quality of disclosure: Calculating the reduction for disclosure - examples
Table reformatted
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for quality of disclosure: Quality of disclosure
Table reformatted
Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Example - overstatement of losses increases the aggregate loss
Table reformatted
Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Example - understatement of profits increases the aggregate loss
Table reformatted
Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Example - overstatement of losses creates an aggregate loss
Tables reformatted
Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Example - understatement of profits creates an aggregate loss
Table reformatted
Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Losses available Corporation Tax example
Minor reformatting
Table reformatted
Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Losses available Capital Gains Tax example
Tables reformatted
Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Losses available Income Tax example
Minor reformatting
Table reformatted
Penalties for Inaccuracies: Calculating the penalty: Potential lost revenue Corporation Tax Group Relief or S458 CTA10: Example of PLR where Group Relief reduced due to an overstated loss
Tables reformatted
Penalties for Inaccuracies: Calculating the penalty: Potential lost revenue Corporation Tax Group Relief or S458 CTA10: Example of Group Relief ignored for PLR
Tables reformatted
Penalties for inaccuracies: calculating the penalty: Potential Lost Revenue: calculating PLR for multiple inaccuracies - example of interaction with delayed tax
Table reformatted
Penalties for Inaccuracies: Calculating the penalty: Potential Lost Revenue: Example of allocating overstatements to PLR
Table reformatted
Penalties for Inaccuracies: Calculating the penalty: Potential Lost Revenue: Calculating PLR for multiple inaccuracies - employer and contractor issues
Table reformatted
Penalties for Inaccuracies: Calculating the penalty: Potential Lost Revenue: Overstatements
Minor reformatting
Tables reformatted
Penalties for Inaccuracies: Calculating the penalty: Amount of Penalty - introduction
Table reformatted
Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for quality of disclosure: Determining the quality of disclosure - Examples
Table reformatted

published amendments

Penalties for Failure to Pay on Time: Rules for specific taxes: Pay As You Earn (PAYE) and National Insurance Contributions (NIC): Penalties: annual payment obligations - example
Table reformatted
Penalties for Failure to Pay on Time: Rules for specific taxes: Pay As You Earn (PAYE) and National Insurance Contributions (NIC): Penalties: monthly and quarterly tax periods - examples
Minor reformatting
Tables reformatted
Penalties for Failure to Pay on Time: Rules for specific taxes: Pay As You Earn (PAYE) and National Insurance Contributions (NIC): Penalties: monthly and quarterly tax periods - default penalty
Minor reformatting
Table reformatted
Penalties for Failure to Pay on Time: Rules for specific taxes: Pay As You Earn (PAYE) and National Insurance Contributions (NIC): Penalties: overview
Table reformatted
Penalties for Failure to Pay on Time: Rules for specific taxes: How penalties apply to different tax regimes
Table reformatted
Charging penalties: company officer's liability to pay a penalty: notifying the officer about their liability to pay
13 references to DMB changed to DM
Interest: Repayment interest: Allocating payments - examples
Tables reformatted
Interest: Repayment Interest: General rule - example
Tables reformatted
Interest: Late payment interest: Special provisions: Special provisions for amount: IT payments on account and overpayments - example
Tables reformatted
Interest: Late Payment Interest: General rule - examples
Table reformatted
Interest: Establishing the number of days of interest
Table reformatted
Penalties for VAT and Excise Wrongdoing: Calculating the Penalty: Calculation process: How to calculate the amount of penalty to be charged
Table reformatted
Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Determining the quality of disclosure: Example
Table reformatted
Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Quality of disclosure
Table reformatted
Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Maximum and minimum penalty percentages
Table reformatted

published amendments

Publishing details of deliberate tax defaulters: glossary of PDDD terms
Table removed and contents reformatted
Publishing details of deliberate tax defaulters: time limits: case study
Tables reformatted
Publishing details of deliberate tax defaulters: Partnerships: Example for IT, CGT and CT
Table reformatted
Publishing details of deliberate tax defaulters: The Publication questions: Question 5 - Does the qualifying potential lost revenue exceed £25,000: Qualifying potential lost revenue - examples
Tables reformatted
Publishing details of deliberate tax defaulters: The Publication questions: Question 5 - Does the qualifying potential lost revenue exceed £25,000: Introduction
Table reformatted
Publishing details of deliberate tax defaulters: The publication questions: Question 4 - Is this relevant penalty a qualifying relevant penalty: Qualifying relevant penalty - example
Minor reformatting
Table reformatted
Publishing details of deliberate tax defaulters: The publication questions: Question 4 - Is this relevant penalty a qualifying relevant penalty: What is a qualifying relevant penalty
Table reformatted
Publishing details of deliberate tax defaulters: The publication questions: Question 3 - Was this relevant penalty found as a consequence of an investigation: When is a person found to have incurred a relevant penalty
Table reformatted
Publishing details of deliberate tax defaulters: The publication questions: Question 2 - Does this relevant penalty relate to a PDDD period: What is a PDDD period - example
Table reformatted
Publishing details of deliberate tax defaulters: The publication questions: Question 2 - Does this relevant penalty relate to a PDDD period: What is a PDDD period
Table removed and contents reformatted
Publishing details of deliberate tax defaulters: The publication questions: Question 1 - Is this a relevant penalty: Relevant penalties - example
Table reformatted
Publishing details of deliberate tax defaulters: The publication questions: Question 1 - Is this a relevant penalty: What is a relevant penalty
Table reformatted
Publishing details of deliberate tax defaulters: The publication questions: Overview
Table removed and contents reformatted
Publishing details of deliberate tax defaulters: overview
Minor reformatting
Table removed and contents reformatted
Penalties for failure to pay on time: rules for specific taxes: Diverted Profits Tax (DPT): penalties - example
Table reformatted
Penalties for failure to pay on time: rules for specific taxes: Annual Tax on Enveloped Dwellings (ATED): penalties: examples
Tables reformatted
Penalties for Failure to Pay on Time: Rules for specific taxes: Machine Games Duty (MGD): Penalties: Example
Tables reformatted
Penalties for Failure to Pay on Time: Rules for specific taxes: Machine Games Duty (MGD): Penalties: Failure to pay all or part of amounts due - default penalty
Table reformatted
Penalties for Failure to Pay on Time: Rules for specific taxes: Income Tax and Capital Gains Tax (IT & CGT): Penalties: Example
Table reformatted
Penalties for failure to pay on time: rules for specific taxes: Stamp Duty Reserve Tax (SDRT): example
Table reformatted
Penalties for Failure to Pay on Time: Rules for specific taxes: Registered Pension Scheme (RPS): Penalties: Example
Table reformatted
Penalties for Failure to Pay on Time: Rules for specific taxes: Bank Payroll Tax (BPT): Penalties: Example
Minor reformatting
Table reformatted
Penalties for Failure to Pay on Time: Rules for specific taxes: Construction Industry Scheme (CIS): Penalties: examples
Tables reformatted
Penalties for Failure to Pay on Time: Rules for specific taxes: Construction Industry Scheme (CIS): Penalties: failure to pay all or part of amounts due - default penalty
Table reformatted

published amendments

Penalties for failure to file on time: in what circumstances is a penalty payable: filing obligations
Minor reformatting
Minor reformatting
Table reformatted
Penalties for Failure to File on Time: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties
Table reformatted
Data gathering: Glossary
Table reformatted
Information & Inspection Powers: Inspection Powers: Involved third parties, relevant information, relevant documents and relevant tax
Minor reformatting
Table reformatted

published amendments

Charging Penalties: establishing penalty behaviour: discussing penalties with the person's agent
Updated in line with the technical guidance
Agent operational guidance: dishonest tax agents: getting access to an agent's files: reviewing an agent’s files
2 references to CI amended to FIS
The One to Many Approach: planning a one to many approach: who can help?
4 links inserted
How to do a compliance check: using inspection powers: invigilation: type of invigilation
VAT Control Notes Link repaired
How to do a compliance check: using inspection powers: during a visit: removing records
Customers paper based records link repaired
How to do a compliance check: information powers: rules that apply to all notices: accountants’ working papers: inaccuracies
CI changed to FIS and ERT to EMT
How to do a compliance check: recording information: use of HMRC digital devices during compliance checks: the use of the camera on HMRC digital devices
Link to Acceptable Use Policy replaced.
How to do a compliance check: recording information: introduction
Link for COG19240 repaired
How to do a compliance check: authorised officer: classes of authorised officer: general
New revision

published amendments

Penalties for failure to notify: in what circumstances is a penalty payable: single obligation to notify
Quoted legislation in Example 4 amended to Schedule 41 FA 2008

published amendments

Penalties for inaccuracies: in what circumstances is a penalty payable: under-assessment by HMRC
link to VATCEP, EXCEP & CCEP replaced with CEP
Charging penalties: introduction: penalties for failure to submit VAT returns and evidence of evasion - VATA94
link to VATCEP, EXCEP & CCEP replaced with CEP

published amendments

How to do a compliance check: records: penalties for failure to keep records: introduction
All legacy links - repaired
How to do a compliance check: information powers: rules that apply to all notices: accountants’ working papers: formal procedures
Legacy links to Accts & FPU repaired.
Charging Penalties: establishing penalty behaviour: examples of questions to establish behaviour: excise wrongdoing
Legacy link to HCOS2675 repaired
How to do a compliance check: records: reviewing records: recording what you have seen
Legacy Link EM2908 and COG905045 - repaired
How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: process when a notice is given at an inspection: the process
Legacy link to ARTG7590 repaired
Charging penalties: accounting for penalties: SAFE
Legacy link to EM6403 repaired.
How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: process when a notice is given in correspondence: referring the dispute to the tribunal
Legacy link to ARTG7590 repaired
How to do a compliance check: records: introduction
Legacy Link COG940000 - removed
How to do a compliance check: information powers: excise information notice: applications to the tribunal
Legacy link to ARTG7500 repaired
How to do a compliance check: data-gathering powers: appeals
Legacy Link ARTG - repaired
Charging penalties: appeals: introduction
Legacy link to ARTG repaired
How to do a compliance check: information powers: excise information notice: considerations prior to issue
Legacy link to LBS homepage repaired.
How to do a compliance check: information powers: third party notice: where approval is required: tribunal approval
Legacy links to repaired CHApp1.7 and ARTG7500 repaired.
How to do a compliance check: types of compliance checks: introduction
Legacy Link COG940000 - removed
Agent operational guidance: dishonest tax agents: getting access to an agent’s files: file access notice: appealing the notice
Legacy Link ARTG2100 - repaired
Agent operational guidance: dishonest tax agents: getting access to an agent’s files: file access notice: applications to the tribunal
Legacy Link ARTG7500 - repaired
Agent operational guidance: poor agent behaviour: agent's behaviour, although legal, gives HMRC cause for concern: resistance to attending meetings
Legacy link to EM1861 - repaired
Agent operational guidance: poor agent behaviour: agent's behaviour, although legal, gives HMRC cause for concern: unreasonable behaviour at meetings
Legacy link to EM2925 repaired
How to do a compliance check: charging tax and penalties: insolvency cases
added capital I to title

published amendments

How to do a compliance check: charging tax and penalties
now changed to a contents page

published amendments

How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: opportunity letters
SI replaced with FIS
Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS: standing over collection of penalties following an appeal
Legacy links replaced
How to do a compliance check: data-gathering powers: who can use data-gathering powers
Legacy links all replaced
How to do a compliance check: charging tax and penalties
addition of overview to contents page
The managing serious defaulters (MSD) programme: how will a deliberate defaulter be affected?
CIF replaced with CDF and CI with FIS

published amendments

Charging penalties: establishing behaviour: evasion: referral criteria
Added email address - 'For Welsh Referrals contact FIS ISB EMT Referrals Cardiff (FIS)' Updated Ipswich SPOC.

published amendments

Penalties for inaccuracies: in what circumstances is a penalty payable: under-assessment by HMRC
CEP link redone as replaced
Charging penalties: introduction: penalties for failure to submit VAT returns and evidence of evasion - VATA94
CEP link redone as replaced

published amendments

How to do a compliance check: recording information: use of HMRC digital devices during compliance checks: the use of other recording functions on HMRC digital devices
update of guidance removed mention of Onenote
Agent operational guidance: dishonest tax agents: reporting dishonest conduct
CI replaced with FIS 3 references to ERT changed to EMT

published amendments

How to do a compliance check: recording information: use of HMRC digital devices during compliance checks: contents
Contents updated re copyright page

published amendments

How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: process when a notice is given at an inspection: contents
4 new section content pages added contents added to short title
How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: process when a notice is given in correspondence: contents
short title updated with: contents
How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: contents
updated contents
How to do a compliance check: liaison and feedback
Removed VSME link.
How to do a compliance check: records: reviewing records: recording what you have seen
Removed VSME5250 link.
Managing serious defaulters (MSD) for specific customer groups: FIS (Fraud Investigation Service): contents
SI references updated to FIS and section contents updated
Agent operational guidance: dishonest tax agents: getting access to an agent’s files: file access notice: contents
Updated contents
Updated contents
Agent operational guidance: dishonest tax agents: getting access to an agent’s files: file access notice: the notice: contents
changed to contents page
Sub content pages added
Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): manual penalty cases: cases without a Unique Tax Identifier (UTI) type reference
LC changed to ISBC CAT (DMB Banking) changed to Corporate Treasury (Corporate Finance) DM entered in full
Managing serious defaulters (MSD) for specific customer groups: FIS (Fraud Investigation Service): general information
References to SI changed to FIS Code 9 procedure sentence changed also removed 'CIF and' from section heading
Managing serious defaulters (MSD) for specific customer groups: FIS (Fraud Investigation Service): FIS securities
References to SI changed to FIS
Managing serious defaulters (MSD) for specific customer groups: FIS (Fraud Investigation Service): FIS insolvencies
References to SI changed to FIS
How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: are documents confidential to the bank essential?
SI replaced with FIS HNWU replaced with Wealthy SPT removed
How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: information and documents
High New Worth Unit replaced with Wealthy SI replaced with FIS SPT removed

published amendments

How to do a compliance check: establishing the facts: contents
New section CH207500 - covert surveillance
How to do a compliance check: establishing the facts: covert surveillance: contents
short title corrected

published amendments

How to do a compliance check: using FA08/Sch36 inspection powers: contents
CH257000 archived and unpublished. See CH207500.
How to do a compliance check: establishing the facts: covert surveillance: authorisation
link to form repaired
link to form repaired
Data gathering: penalties: penalty assessments: appeals against the imposition of a penalty
Amendments made to the secord, third and seventh paragraphs.

published amendments

How to do a compliance check: notes of meeting: introduction
included link to digital guidance
How to do a compliance check: notebooks for compliance checks: completion of notebooks
link to digital notebooks guidance
How to do a compliance check: notebooks for compliance checks: suitable notebooks
link to digital notebooks guidance
How to do a compliance check: notebooks for compliance checks: introduction
included link to digital notebook guidance
How to do a compliance check: notebooks for compliance checks: using electronic or digital notebooks
Policy update to allow the use of tablets and laptops

published amendments

How to do a compliance check: notebooks for compliance checks: using electronic or digital notebooks
attachment re-uploaded
minor grammar change

published amendments

Special reduction: Penalties within the scope of special reduction
New final bullet point added

published amendments

How to do a compliance check: establishing the facts: covert surveillance: authorisation
Fix links to sub-headings
How to do a compliance check: establishing the facts: covert surveillance: overview
Fix links to sub-headings
How to do a compliance check: establishing the facts: contents
title corrected to show contents

published amendments

How to do a compliance check: recording information: introduction
further reference to CH204100

published amendments

How to do a compliance check: resolving issues and disputes: handling a dispute: review information and arguments
reference to CCG DRB added
How to do a compliance check: starting a compliance check: sensitive cases
broken link updated
How to do a compliance check: resolving issues and disputes: introduction and scope
reference to CCG DRB added
How to do a compliance check: compliance check series of factsheets: when to issue factsheets
anchors redone

published amendments

How to do a compliance check: establishing the facts: covert surveillance: authorisation
Updated link to form
Information & Inspection Powers: Penalties: Other penalty issues: Referring cases to the Evasion Management Team (EMT)
References to ERT changed to EMT Reverted back as TAA

published amendments

How to do a compliance check: establishing the facts: covert surveillance: authorisation
I've removed an incorrect reference to form IT01

published amendments

Penalties for VAT and Excise Wrongdoing: Other penalty issues: Interaction with other penalties: Double jeopardy
Evasion Referral Team (ERT) changed to Evasion Management Team (EMT)
Penalties for failure to notify: Other penalty issues: Interaction with other penalties: Double jeopardy
Evasion Referral Team (ERT) changed to Evasion Management Team (EMT)
Information & Inspection Powers: Penalties: Other penalty issues: Referring cases to the Evasion Management Team (EMT)
Evasion Referral Team (ERT) changed to Evasion Management Team (EMT)

published amendments

How to do a compliance check: establishing the facts: covert surveillance: levels of covert activity
I want to put in a link to a pdf document published on an ISBC Intranet page.

published amendments

How to do a compliance check: establishing the facts: covert surveillance: levels of covert activity
Link to the ISBC guidance gateway for a guide produced by the Central Authorities Bureau.
How to do a compliance check: establishing the facts: covert surveillance: authorisation
I revised the process steps which were not quite right.

published amendments

How to do a compliance check: starting a compliance check: contents
Added CH206225 to menu
How to do a compliance check: establishing the facts: when a visit may be needed
SME references removed, local compliance officer shortened to compliance officer. Large Business Service amended to LB
How to do a compliance check: data-gathering powers: before issuing a notice
Wording LB Services or Large and Complex shortened to Large Business only.
How to do a compliance check: starting a compliance check: recording compliance identifier on departmental systems
References to SME changed to MSB Sub-team reference LC/I&PB changed to WMBC

published amendments

Managing serious defaulters (MSD) for specific customer groups: LB (Large Business)
References to Large and Complex (L&C) removed Criminal Investigation (CI) changed to Fraud Investigation Service (FIS)
How to do a compliance check: liaison and feedback
Links to EM0300 and COG907000 removed - new wording added as suggested by TAA.
How to do a compliance check: using inspection powers: during a visit: returning records
Reference to ERT changed to EMT
How to do a compliance check: starting a compliance check: offshore structures involving Swiss assets and investments: Swiss tax certificates
Reference to ERT changed to EMT

published amendments

The managing serious defaulters (MSD) programme: further information
Reference to Large and Complex (L&C) removed at CH481450
Charging penalties: establishing behaviour: evasion: referral criteria
Updated contacts for Bristol, Scotland and Cardiff

published amendments

How to do a compliance check: authorised officer: classes of authorised officer: general
Change link to authorised officers

published amendments

Offshore matters: contents
New CH122000 - Asset-based penalties section added

published amendments

Offshore matters: inaccuracies penalties: category 3 penalty range
Some of the percentages in the two tables and the final paragraph have been amended
Offshore matters: inaccuracies penalties: category 2 penalty range
Some of the percentages in the two tables and in the final paragraph have been amended
Offshore matters: failure to notify penalties: category 3 penalty range
Some of the percentages in the two tables have been amended
Offshore matters: failure to notify penalties: category 2 penalty range
Some of the percentages in the tables have been amended
Offshore matters: failure to file on time penalties: disclosure involving offshore matters
Percentages in the last two columns of the table have been amended

published amendments

Charging penalties: establishing penalty behaviour: examples of questions to establish behaviour: inaccuracies
Additional text added for on-line self assessment data. All references to 'person' changed to 'customer'

published amendments

How to do a compliance check: establishing the facts: covert surveillance: authorisation
Added new Covert surveillance report form

published amendments

Penalties for Failure to File on Time: Types of penalties for failure to file on time: CIS returns: 12 month further penalties: Amount of penalties
Guidance extensively re-written to make it clearer

published amendments

Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Self Assessment return
Minor re-formatting change

published amendments

Offshore matters: failure to file on time penalties: disclosure involving offshore matters
Final sentence amended to replace the word 'maximum' with the word 'minimum'
Offshore matters: asset-based penalties: identification and valuation of assets: examples of asset-based income tax
Minor changes in Example 2

published amendments

Information & Inspection Powers: Penalties: What is the penalty: Failure, obstruction, concealment etc: Tax-related penalty
Link amended to 'Tax Administration, Litigation and Advice (TALA)'
Information & Inspection Powers: Information notices: Identification notice: Conditions
'TAA' amended to 'TALA'
Information & Inspection Powers: Information notices: Identification notice: General
'TAA' amended to 'TALA'
Contact link (technical guidance only)
Minor reformatting
'TAA' amended to 'TALA'
Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Approval
'Tax Administration Advice' changed to 'Tax Administration, Litigation and Advice (TALA)'
Information & Inspection Powers: conditions and safeguards: restrictions: legal professional privilege: how LLP disputes are resolved
'TAA' amended to 'TALA'
Information & Inspection Powers: Conditions and safeguards: Restrictions: Personal records: Head office contact
'TAA' amended to 'TALA'