Recent updates to the Compliance Manual
Below are details of the amendments that were published on 8 June 2009 (see the update index for all updates)
| Section | Details of update |
| CH81141 | Penalties for
Inaccuracies: Types of inaccuracy: Correction of errors for
indirect taxes
Guidance added to clarify that an error correction regime does not exist for direct taxes. |
| CH82440 | Penalties for
Inaccuracies: Calculating the Penalty: Penalty reductions for
disclosure: Telling
Guidance added to clarify that there are no restrictions on how a person can make a disclosure, ie by phone, in person, by letter or by providing an amended return. |
