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.
