CH - 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 to FA 2011. 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

CH28000

Data gathering

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

CH170000

Special reduction

CH180000

Dishonest Tax Agents

CH190000

Publishing Details of Deliberate Tax Defaulters

Operational guidance

CH200000

How to do a compliance check

CH300000

Human Rights Act

CH400000

Charging penalties

CH500000

Publishing deliberate defaulters details (PDDD)

CH800000

Agent operational guidance


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.

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