Recent updates to the Compliance Handbook
Below are details of the amendments that were published on 3 August 2009 (see the update index for all updates)
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Section |
Details of update |
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Minor changes to text, links and formatting |
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Emphasises training in cross tax working |
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Includes a link to the operation of transfer pricing rules |
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Includes links to record-keeping guidance on the HMRC website |
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Inclusion of guidance about addressing further risks and examining records during the compliance check. Removal of guidance about persons who have died. |
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Inclusion of guidance about persons who have died. |
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Inclusion of links to Schedule 36 penalty guidance |
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Guidance rewrite to better summarise the contents of information powers chapter |
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Guidance added about what to do if you receive no response to an informal request for information |
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Deleted examples of statutory records |
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Guidance added about considering mandates to approach banks and about third party notices if a person says information is unavailable |
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Guidance added about considering mandates to approach banks and about third party notices if a person says information is unavailable |
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Amended to reflect new chapter on Schedule 36 |
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Links to Appeals Reviews and Tribunals Guidance (ARTG) included) |
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New section. Guidance previously at CH225620 |
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New section. Guidance previously at CH225630 |
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Guidance included about when it may not be practical to ask the person to approach a third party for information |
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New section. Guidance previously at CH225805 |
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New section. Guidance previously at CH225810 |
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New section. Guidance previously at CH225815 |
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New section. Guidance previously at CH225820 |
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New section. Guidance previously at CH225825 |
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Guidance about specific rules for third party notices removed. Links to technical guidance created instead. |
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Link to Appeals Reviews and Tribunals Guidance (ARTG) included |
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CH225610 |
Selection deleted. Guidance now at CH229200 as it applies to all notices |
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CH225620 |
Section deleted. Guidance now at CH225120 |
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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 |
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CH225805 |
Section deleted. Guidance now at CH225165 |
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CH225810 |
Section deleted. Guidance now at CH225170 |
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CH225815 |
Section deleted. Guidance now at CH225175 |
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CH225820 |
Section deleted. Guidance now at CH225180 |
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CH225825 |
Section deleted. Guidance now at CH225185 |
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Guidance amended to emphasise that banks should only be asked for documents that relate to the tax periods you are checking |
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Link to Appeals Reviews and Tribunals Guidance (ARGT) included |
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New section. Guidance was previously at CH225610 |
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Guidance about electronic documents included |
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New guidance on appeals |
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This chapter is renamed Visits. It has been revised to reduce the number of sub-sections and make it more operationally focused. |
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Guidance added about if the visits is to a private residence, the agreement of a manager should be obtained |
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Guidance amended to emphasise the importance of completing training before using inspection powers |
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CH254010 |
Section deleted. Guidance now included in CH254020 |
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Now incorporates guidance on unannounced visits previously contained in CH254010 |
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CH255010 |
Section deleted. Guidance now included in CH255020 |
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Now incorporates guidance on visits to private residences previously contained in CH255010 |
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Guidance about electronic documents moved to CH229900 |
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Emphasises the importance of creating a taxpayer record |
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Table of appealable decisions added |
