Recent updates to the Compliance Handbook


Below are details of the amendments that were published on 5 November 2009 (see the update index for all updates)


Section

Details of update

CH23720

Information & Inspection Powers: Information Notices: Third Party Notice: Notice given to a relevant partner

Updated guidance which clarifies when approval is needed.

CH82271

Penalties for Inaccuracies: Calculating the penalty: Potential Lost Revenue: Calculating PLR for multiple inaccuracies - employer and contractor issues

Page amended to provide more detailed guidance on the very limited circumstances in which overstatements can be set against understatements relating to the same End of Year Return.