Recent updates to the Compliance Handbook


Below are details of the amendments that were published on 22 October 2009 (see the update index for all updates)


Section

Details of update

Index

The manual has been updated throughout to cover changes to information/inspection powers and penalties for inaccuracies and failure to notify introduced by Schedules 47 and 57 of the Finance Act 2009.

CH230000 onwards

This new chapter provides operational guidance relating to new regulations about resolving disputes between HMRC and a person to whom an information notice has been given either during the course of correspondence, or during the course of an inspection of premises under Schedule 36, as to whether a document is privileged.

The guidance replaces and corrects the interim guidance published in Newsboard Message 532/09