Recent updates to the Compliance Handbook

Section

Details of update

CH200000 - CH285700 

Minor changes to text, links and formatting

CH207000

Emphasises training in cross tax working

CH208200

Includes a link to the operation of transfer pricing rules

CH212100

Includes links to record-keeping guidance on the HMRC website

CH216100

Inclusion of guidance about addressing further risks and examining records during the compliance check. Removal of guidance about persons who have died.

CH217100

Inclusion of guidance about persons who have died.

CH217400

Inclusion of links to Schedule 36 penalty guidance

CH221000

Guidance rewrite to better summarise the contents of information powers chapter

CH223200

Guidance added about what to do if you receive no response to an informal request for information

CH223410

Deleted examples of statutory records

CH223440

Guidance added about considering mandates to approach banks and about third party notices if a person says information is unavailable

CH223810

Guidance added about considering mandates to approach banks and about third party notices if a person says information is unavailable

CH223860

Amended to reflect new chapter on Schedule 36

CH223870

Links to Appeals Reviews and Tribunals Guidance (ARTG) included)

CH225120

New section. Guidance previously at CH225620

CH225130

New section. Guidance previously at CH225630

CH225150

Guidance included about when it may not be practical to ask the person to approach a third party for information

CH225165

New section. Guidance previously at CH225805

CH225170

New section. Guidance previously at CH225810

CH225175

New section. Guidance previously at CH225815

CH225180

New section. Guidance previously at CH225820

CH225185

New section. Guidance previously at CH225825

CH225200

Guidance about specific rules for third party notices removed. Links to technical guidance created instead.

CH225450

Link to Appeals Reviews and Tribunals Guidance (ARTG) included

CH225610

Selection deleted. Guidance now at CH229200 as it applies to all notices

CH225620

Section deleted. Guidance now at CH225120 

CH225630

Section deleted. Guidance now at CH225130. Guidance included about when it may not be practical to ask the person to approach a spouse or partner for information

CH225805

Section deleted. Guidance now at CH225165 

CH225810

Section deleted. Guidance now at CH225170 

CH225815

Section deleted. Guidance now at CH225175 

CH225820

Section deleted. Guidance now at CH225180 

CH225825

Section deleted. Guidance now at CH225185 

CH225835

Guidance amended to emphasise that banks should only be asked for documents that relate to the tax periods you are checking

CH225850

Link to Appeals Reviews and Tribunals Guidance (ARGT) included

CH229200

New section. Guidance was previously at CH225610

CH229900

Guidance about electronic documents included

CH229950

New guidance on appeals

CH250000

This chapter is renamed Visits. It has been revised to reduce the number of sub-sections and make it more operationally focused.

CH251500

Guidance added about if the visits is to a private residence, the agreement of a manager should be obtained

CH252000

Guidance amended to emphasise the importance of completing training before using inspection powers

CH254010

Section deleted. Guidance now included in CH254020 

CH254020

Now incorporates guidance on unannounced visits previously contained in CH254010

CH255010

Section deleted. Guidance now included in CH255020

CH255020

Now incorporates guidance on visits to private residences previously contained in CH255010

CH255545

Guidance about electronic documents moved to CH229900 

CH270500

Emphasises the importance of creating a taxpayer record

CH270600

Table of appealable decisions added