Compliance Handbook: Main Contents

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The aim of the Compliance Handbook is to give you clear and comprehensive guidance to help you and external customers understand and apply the penalties and compliance powers introduced by FA 2007, FA 2008 and FA 2009. The guidance is in two sections.

  • The technical guidance (CH1 - CH199999) explains the legislation and the overall policy about the way it should be applied.
  • The operational guidance (CH200000 onwards) explains how to use the penalties and powers in your job.

We are still developing this manual and we will add further guidance as it is produced for all compliance matters, both technical and operational.

Technical guidance

CH10000 Record Keeping
CH20000 Information & Inspection Powers
CH50000 Assessing Time Limits
CH60000 Penalties for Failure to File on Time
CH70000 Penalties for Failure to Notify
CH80000 Penalties For Inaccuracies
CH90000 Penalties for VAT and Excise Wrongdoing
CH140000 Interest
CH150000 Penalties for Failure to Pay on Time
CH190000 Publishing Details of Deliberate Tax Defaulters

Operational guidance

CH200000 How to do a compliance check
CH300000 Human Rights Act
CH400000 Charging penalties under FA07/Sch 24 and FA08/Sch41
CH500000 Publishing deliberate defaulters details (PDDD)

You can access Guidance Maps via the links on the left bar which will enable you to see at a glance the structure of the whole guidance and allow you to easily navigate to the information you want.

We’re sorry that for technical reasons the guidance maps are not available if you are looking at this page on the internet.