Updates: Compliance Handbook
2024
Contact link (technical guidance only)
Guidance amended throughout
Interest: taxes and duties covered
Further entries added at the bottom of the 'What the interest provisions currently apply to' table after the 'Capital Gains tax...' entry
Bullet added to list for the date of assessment and a link to VAEC2110
Penalties for Inaccuracies: Calculating the penalty: contents
New contents page CH82290 added
Link to Company Officer Penalties, CH75520 added
Link to CH74200 added to the page
Penalties for inaccuracies: how to process the penalty: the timing of penalty assessments
Link to CH84610 added
Link to The time limit for personal liability notice is the same as for the underlying penalty, CH83040 added.
How to do a compliance check: returning records
Page archived.
Example amended to make it clearer
2023
Tax Administration, Litigation and Advice (TALA) text amended
Tax Administration, Litigation and Advice (TALA) text amended
Fourth bullet point amended
Note amended
New second bullet point added
Interest: Late Payment Interest: General rule
New legislation added at the bottom of the page
Interest: payments by instalment
Final paragraph amended
Interest: Late payment interest: Special provisions: Special provisions for start dates: contents
New pages CH143060 and CH143080 added
Expiry of penalty points: expiry of all penalty points for a group of returns
New third paragraph added
Link to Data Acquisition Group updated
Data gathering powers: Details of powers: Overview
Second bullet point entirely re-written
Data gathering: Details of power: Data-holder notice: Overview
New first paragraph added
How to do a compliance check: notes of meeting: audio or video recording of a meeting
Re published as gov.uk showing different to internal manual
New final bullet point added to first paragrapyh
Assessing Time Limits: Extended time limits: Failure to notify or register
New second paragraph added under subheading 'Income tax, capital gains tax, corporation tax'
Assessing Time Limits: Tables of time limits for relevant taxes: Stamp Duty Land Tax
Guidance amended throughout
How to do a compliance check: notes of meeting: audio or video recording of a meeting
Guidance amended regarding audio and video meetings
Penalties for Failure to File on Time: In what circumstances is a penalty payable: Commencement date
Plastic packaging tax returns updated to returns as set out in regulations 2022 filed on or after 1 April 2022
Plastic packaging tax updated with legislation Section 61 of FA2021
Example 3 added - deliberate but not concealed
The due date amended to the last working day of the month after the end of the accounting period
Interest: Repayment Interest: General rule - examples
Link added into 2nd to last paragraph to CH140000
Legislation at the bottom of the page amended
Information & Inspection Powers: Information Notices: Tribunal approval: Identity Unknown Notice
New final bullet point added to the first paragraph. And new legislation regarding FA22 added to the bottom of the page
Penalties for failure to file on time: overview
Plastic Packaging Tax (PPT) added
Penalties for Failure to File on Time: In what circumstances is a penalty payable: Commencement date
Plastic Packaging Tax added
Plastic Packaging Tax added
Penalties for failure to file on time: types of penalties for failure to file on time: overview
Plastic Packaging Tax added
Plastic Packaging Tax (PPT) added
Plastic Packaging Tax (PPT) added
Plastic Packaging Tax (PPT) added
Plastic Packaging Tax (PPT) added
Plastic Packaging Tax (PPT) added
Plastic Packaging Tax (PPT) added
Penalties for Failure to Pay on Time: Overview
Plastic Packaging Tax (PPT) added
Penalties for failure to pay on time: rules for specific taxes: contents
New section, CH155512, added
Penalties for Failure to Notify: Calculating the penalty: Before calculating the penalty
The link in bullet 5 amended from ch73210 to ch100000
Penalties for Failure to File on Time: Other penalty issues: Maximum penalties
The link in the paragraph directly below the table has been amended
Guidance amended by removing the sentence - 'You can accept delivery of the document to any HMRC office as an alternative to production at the agreed or specified place.'
The Human Rights Act and Penalties: contents
Penalties added to the contents title. Previously Human rights act
Assessing Time Limits: Tables of time limits for relevant taxes: Income Tax & Capital Gains Tax
Amendments to 3f Assessment under legislation TMA70/S36 (1A)(b) added
Information & Inspection Powers: Penalties: When is a penalty chargeable: contents
New page CH26265 added
Assessing Time Limits: Tables of time limits for relevant taxes: Income Tax & Capital Gains Tax
Amendments made to section 3e & 3f Time Limit, removed 3g and re- numbered 3h to 3g
Evasion: referral criteria: Simple Criminal Offences: Completing the evasion referral form
Withdrawn due to Ocelot transfer
Evasion: voluntary request for contractual disclosure facility (CDF)
Withdrawn due to Ocelot transfer
Assessing Time Limits: Tables of time limits for relevant taxes: Income Tax & Capital Gains Tax
Guidance amended under the legislation parts of the 2. Assessment and 3e. Assessment subheadings
Withdrawn due to transfer over to Ocelot platform
Publishing details of deliberate tax defaulters: Section 94 Finance Act 2009
Link fixed
Penalties for Failure to File on Time: In what circumstances is a penalty payable: Penalty date
Further example page added to the final sentence in the third paragraph
Guidance in the Example amended
New page CH140295 added
Interest: liability to pay interest - no discretion
Minor amendments to the Note
Special reduction: What are special circumstances
Amended to remove no longer applicable guidance
Special reduction: When special circumstances may exist
Amended to removed no longer applicable guidance. And the guidance under Example 1, third paragraph, and under Example 2, third paragraph amended
Litigation and settlement strategy: resolving a dispute: contents
Page archived – Page content now in Litigation and Settlement Strategy manual
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: handling a dispute: sharing and testing views
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: handling a dispute: seeking specialist advice
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: handling a dispute: establishing the facts
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation settlement strategy: handling a dispute: agreeing timescales
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: handling a dispute: setting out the points in dispute
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: handling a dispute: working collaboratively
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: handling a dispute: overview
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: handling a dispute: contents
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: deciding whether to pursue a dispute
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: minimising the scope for a dispute
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: what is a dispute
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: text of HMRC litigation and settlement strategy
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: purpose and scope of the strategy
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Litigation and settlement strategy: overview
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: how to use this guidance
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: contents
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: resolving a dispute: cases in litigation
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Litigation and settlement strategy: resolving a dispute: example
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: resolving a dispute: all or nothing disputes
Page archived – Page content now in Litigation and Settlement Strategy manual
Litigation and settlement strategy: resolving a dispute: no package details
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Litigation and settlement strategy: resolving a dispute: overview
Page archived – Page content now in Litigation and Settlement Strategy manual
Assessing Time Limits: Extended time limits: What is deliberate behaviour
New third paragraph added
Penalty reform: penalties for failure to pay VAT on time from 1 January 2023: reasonable excuse
Minor formatting update
Change to the link INTM600050 in the penultimate paragraph to INTM600000 due to an extensive new guidance in this section
Information & Inspection Powers: Information Notices: contents
New contents page CH23103 added. And pages CH23105, CH23110, CH23120, CH23130, CH23140, CH23150, CH23160 and CH23170 removed from this contents page and added to the new contents page CH23103
Minor reformatting
2022
Title of page amended
Interest Guidance updates for VAT
Links added for CH140000 and CH193000
Amendment to TTP information
Short title of page amended
Short title of page amended
Penalties for failing to make a return added CH192330
Interest: taxes and duties covered
Amendment to format of the table
2nd bullet point amended to say an assessment, amendment or correction is made see CH143240
Interest: Repayment interest - Attribution of income tax repayments: allocating payments
Short title of the page updated
Interest: repayment interest - attribution of income tax repayments: allocating payments - examples
Short title of page updated
Interest: Repayment interest: Special provisions: contents
New guidance for VAT added
short title amended
CH192400 other penalty issues contents added
Minor formatting update
Interest: taxes and duties covered
Minor formatting update
Title of page updated
Interest: Repayment interest: Special provisions: contents
Title of page amended
Interest: repayment Interest: overview
Page amended for new VAT interest rules
Page updated for new VAT guidance
Penalty reform: penalties for failure to pay VAT on time from 1 January 2023: overview
short title of page amended
Penalty reform : penalties for failure to pay VAT on time from 1 January 2023: contents
New penalty reform guidance
Penalty reform - penalties for failure to pay VAT on time from 1 January 2023: legislation: contents
short title amended
Short title of the page amended
Short title of the page amended
Penalty reform - penalties for failure to pay VAT on time from 1 January 2023: appeals: contents
Short title of page amended
Short title of page amended
Short title of page amended
short title of page amended
Short title of page amended
Short title of the page amended
Short title of page amended
Short title of page amended
Page updated
Interest: How to use this guidance
Interest Guidance updates for VAT
Interest Guidance updates for VAT
Interest Guidance update for VAT
Interest: taxes and duties covered
Interest guidance updates for VAT
Updated
Interest: Interest start and end dates
CH Interest Guidance updates for VAT
Interest: meaning of payment and set off
Interest Guidance updates for VAT
Interest: Establishing the number of days of interest
Interest Guidance updates for VAT
Interest: Under or by virtue of an enactment
Interest Guidance updates for VAT
Interest: Simple interest, not compound
Interest guidance updates for VAT
Interest: payments by instalment
Interest Guidance updates for VAT
Interest: contract settlements involving direct taxes
Interest update
Interest: Late Payment Interest: General rule
Interest guidance updates for VAT
Interest: Late Payment Interest: General rule - examples
Interest guidance updates for VAT
Interest guidance updates for VAT
Interest guidance updates for VAT
Interest guidance updates for VAT
Interest guidance updates for VAT
Interest guidance updates for VAT
Interest guidance updates for VAT
Interest guidance updates for VAT
Interest guidance updates for VAT
Interest guidance updates for VAT
Title of page updated
Title of page updated
Title of page updated
Interest guidance updates for VAT
Page title updated
Title of page updated and content amended for updates to VAT guidance
Title of page updated
Page title updated
Page title amended
Interest: Repayment Interest: General rule
Interest guidance updates for VAT
Interest: Repayment Interest: General rule - examples
Interest guidance updates for VAT
Interest: Repayment Interest: when is interest not paid
Interest guidance updates for VAT
Interest: Repayment interest - Attribution of income tax repayments: allocating payments
Page title amended and word added to first paragraph
Interest: repayment interest - attribution of income tax repayments: allocating payments - examples
Page title updated and income tax added to first line of Example 1
Interest: repayment interest: special provisions for start dates: overview
Interest guidance updates for VAT
Interest: repayment interest: special provisions for start dates: income tax deducted at source
Interest guidance updates for VAT
Interest: Repayment interest: Special provisions for start dates: Relief for losses and averaging
Link added to BIM84000
Link to RM5516 added
short title of page amended
Interest: Summary of special provisions
Interest guidance updates for VAT
Interest updates for VAT
Interest: Late payment interest: Special provisions: Special provisions for amount: contents
Interest guidance updates for VAT
Interest: Late payment interest: Special provisions: Special provisions for start dates: contents
Interest guidance updates for VAT
Offshore matters: inaccuracies penalties: penalty ranges
Guidance amended
The Human Rights Act and Penalties: how to tell the person about penalties and their rights
Paragraph removed that links to HMRC1 gov.uk form.
Evasion: referral criteria: Simple Criminal Offences
All content is available internally through the CCG Guidance Hub or externally via gov.uk
Evasion: referral criteria: Simple Criminal Offences: Examples
All content is available internally through the CCG Guidance Hub and externally via gov.uk
Evasion: referral criteria: Simple Criminal Offences: Completing the evasion referral form
All contents are available internally through the CCG Guidance Hub and externally via gov.uk. Content has been archived
The Human Rights Act and Penalties: suspected deliberate evasion
Guidance amended under subheading 'Evasion Referral'
Special reduction: Penalties within the scope of special reduction
New guidance added concerning electronic sales suppression penalties
Guidance updated throughout
Special reduction: Penalties within the scope of special reduction
For guidance on special reduction for Alcohol Warehouse Registration Scheme (AWRS) penalties see AWRS130000
For guidance on special reduction for VAT Fulfilment House Due Diligence Scheme (FHDDS) penalties see FHDDS51800 added
Special reduction: What is a special reduction
Reference to Tax Administration, Litigation and Advice (TALA) removed
Special reduction: What are special circumstances
Page amended throughout. Reference to Tax Administration, Litigation and Advice (TALA) removed
Special reduction: When special circumstances may exist
Page amended throughout to remove 'Uncommon or exceptional'
Special reduction: When special circumstances do not exist
Page amended throughout , reference to Tax Administration, Litigation and Advice (TALA) removed
Special reduction: case law on the meaning of special circumstances
Amended throughout
Special reduction: When to consider special reduction
Reference to TALA removed and replaced with the specialist Technical Team
Special reduction: Considering relevant facts
Page amended throughout. Reference to TALA removed
Special reduction: When you must obtain technical advice
3rd paragraph amended the taxpayer disputes your refusal added
Special reduction: Reviews and penalty appeals
Reference to TALA removed and replaced with Specialist Technical Team
Page archived
Special Reduction: Extracts from case law: Contents
ch175220 now archived removed from contents page
Special reduction: upper tribunal views on the meaning of ‘special circumstances’ in Barry Edwards
Page amended throughout
Page archived no longer applicable
Information & Inspection Powers: Overview: Schedule 36 FA 2008
Guidance amended to include references to plastic packaging tax and the economic crime levy.
Guidance amended to include reference to Plastic Packaging Tax and the Economic Crime Levy
Special reduction: upper tribunal views on the meaning of ‘special circumstances’ in Barry Edwards
Title changed to Upper Tribunal views on the meaning of ‘special circumstances’ in Barry Edwards
Guidance amended under subheading 'How to check whether HMRC received relevant overseas information'
Guidance amended under subheading 'How to apply the quality of disclosure reduction'
Guidance amended under subheading 'How to apply the quality of disclosure reduction'
Guidance amended under subheading 'How to apply the quality of disclosure reduction'
Guidance amended under subheading 'How to apply the quality of disclosure reduction'
Penalties for Inaccuracies: Other Penalty Issues: Double jeopardy
Guidance amended
Assessing Time Limits: Personal representatives of deceased persons
Amended wording in the example for Andrew and Mary
Reference to legislation added to the bottom of the page
Link in the third paragraph fixed
How to do a compliance check: starting a compliance check: sensitive cases
amendments requested by L Moorhouse to define sensitive cases and refer users to the Guidance Hub
Information & Inspection Powers: Information Notices: The notice: Serving notices
New third and sixth paragraphs
New guidance
Special reduction: Penalties within the scope of special reduction
New last bullet point added
Information & Inspection Powers: Information Notices: Identity unknown notice: General
New last bullet point regarding the ESS tool added under subheading 'Approval'
Electronic sales suppression: introduction: contents
New guidance pages added
Electronic sales suppression: penalty for possessing an electronic sales suppression tool: contents
New guidance
New pages added
Record Keeping: What records must be kept: Legislation
Amendments made under subheading 'Excise duties'
Record Keeping: What records must be kept: Legislation
The Detail part of the guidance under subheading 'Excise duties' amended
Penalties for VAT and Excise Wrongdoing: Appeals against a penalty: Types of appeal and procedure
New third paragraph added
Penalties for Failure to Notify: Appeals against a penalty: Types of appeal and procedure
New fourth paragraph added
New fourth paragraph added
CH - Compliance Handbook: recent changes
Page archived – Old legacy update page no longer required.
CH - Compliance Handbook: recent changes
Page archived – Old legacy update page no longer required.
CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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Compliance Manual: recent changes
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CH - Compliance Handbook: recent changes
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CH: Compliance Handbook: recent changes
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Compliance Manual: recent changes
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Compliance Manual: recent changes
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Compliance Handbook: recent changes
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Compliance Manual: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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operational guidance: recent changes
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Compliance Handbook: recent changes
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Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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CH - Compliance Handbook: recent changes
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Information & Inspection Powers: Overview: Covert surveillance
Criminal Justice Procedures changed to FIS Handbook where-ever mentioned
Information & Inspection Powers: Conditions and safeguards: Commencement date
Criminal Justice Procedures changed to FIS Handbook where-ever mentioned
Information & Inspection Powers: Information Notices: introduction
First bullet point amended
The Human Rights Act and penalties: The Human Rights Act and deceased persons
Changes to text relating to penalty and added subheadings
2021
Publishing details of deliberate tax defaulters: time limits: case study
Second table amended
Information & Inspection Powers: Information Notices: The notice: Mistakes in a notice
Final paragraph amended
Guidance amended
Data gathering: penalties: reasonable excuse: overview
Page archived - guidance replaced by the guidance in section CH160000
Data gathering: penalties: reasonable excuse: what is a reasonable excuse
Page archived - guidance replaced by the guidance in section CH160000
Data gathering: penalties: reasonable excuse: what is reasonable excuse - examples
Page archived - guidance replaced by the guidance in section CH160000
Data gathering: penalties: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
Page archived - guidance replaced by the guidance in section CH160000
Data gathering: penalties: reasonable excuse: what is not reasonable excuse
Page archived - guidance replaced by the guidance in section CH160000
Data gathering: penalties: reasonable excuse: shortage of funds
Page archived - guidance replaced by the guidance in section CH160000
Data gathering, penalties: reasonable excuse: reliance on another person
Page archived - guidance replaced by the guidance in section CH160000
Data gathering: penalties: reasonable excuse: when does a reasonable excuse end
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Penalties for Failure to Pay on Time: reasonable excuse: overview
Page archived - guidance replaced by the guidance in section CH160000
Penalties for Failure to Pay on Time: reasonable excuse: what is a reasonable excuse
Page archived - guidance replaced by the guidance in section CH160000
Penalties for Failure to Pay on Time: reasonable excuse: what is a reasonable excuse - examples
Page archived - guidance replaced by the guidance in section CH160000
Page archived - guidance replaced by the guidance in section CH160000
Penalties for Failure to Pay on Time: reasonable excuse: what is not a reasonable excuse
Page archived - guidance replaced by the guidance in section CH160000
Penalties for Failure to Pay on Time: reasonable excuse: Shortage of funds
Page archived - guidance replaced by the guidance in section CH160000
Penalties for Failure to Pay on Time: reasonable excuse: reliance on another person
Page archived - guidance replaced by the guidance in section CH160000
Penalties for Failure to Pay on Time: reasonable excuse: when does a reasonable excuse end
Page archived - guidance replaced by the guidance in section CH160000
Dishonest tax agents: file access notice: reasonable excuse: overview
Page archived - guidance replaced by the guidance in section CH160000
Dishonest tax agents: file access notice: reasonable excuse: what is a reasonable excuse
Page archived - guidance replaced by the guidance in section CH160000
Dishonest tax agents: file access notice: reasonable excuse: what is a reasonable excuse - examples
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Dishonest tax agents: file access notice: reasonable excuse: what is not a reasonable excuse
Page archived - guidance replaced by the guidance in section CH160000
Dishonest tax agents: file access notice: reasonable excuse: shortage of funds
Page archived - guidance replaced by the guidance in section CH160000
Dishonest tax agents: file access notice: reasonable excuse: reliance on another person
Page archived - guidance replaced by the guidance in section CH160000
Dishonest tax agents: file access notice: reasonable excuse: when does a reasonable excuse end
Page archived - guidance replaced by the guidance in section CH160000
Data gathering: penalties: reasonable excuse
Page amended
Penalties for failure to file on time: in what circumstances is a penalty payable: reasonable excuse
Page amended
Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse
Page amended
Page amended
Penalties for failure to pay on time: reasonable excuse
Page amended
Dishonest tax agents: file access notice: reasonable excuse
Page amended
Second paragraph amended
Penalties for inaccuracies: how to process the penalty: the timing of penalty assessments
Hyperlink corrected
Guidance amended throughout
Information & Inspection Powers: Information Notices: five types of information notice
New subheading and guidance added at 'Financial Institution Notice (FIN)'
Information & Inspection Powers: Information Notices: approval of the information notice
New subheading and guidance at 'Financial Institution Notice (FIN)'
Guidance amended
Guidance amended
Publishing details of deliberate tax defaulters: overview
Guidance amended
Guidance amended
Publishing details of deliberate tax defaulters: publication: introduction
Guidance amended
Guidance amended
Publishing details of deliberate tax defaulters: publication: time limits
Guidance amended
Guidance amended
Guidance amended
Publishing details of deliberate tax defaulters: time limits: case study
Guidance amended
Information & Inspection Powers: Information Notices: contents
Added new pages to the contents page
Information & Inspection Powers: Information notices: Financial Institution Notice: Introduction
Link updated
Links added
Information & Inspection Powers: Information notices: Financial Institution Notice: Tax Debt
Link added
Information & Inspection Powers: Information notices: Financial Institution Notice: Non-Disclosure
Link added
Link added
Link added
Information & Inspection Powers: Information notices: banks
First paragraph amended
Page updated to include new FIN guidance and relocated to Information Powers Contents section
How to do a compliance check: penalties for failure to comply with notices: appeals
Page updated to include new FIN guidance from 1st July 2021
How to do a compliance check: authorised officer: introduction and scope
Page updated to include new FIN guidance from 1st July
How to do a compliance check: information powers: financial institution notices: summary of reasons
Page updated to include new FIN guidance and relocated to Information Powers Contents section
Page updated to include new FIN guidance and relocated to Information Powers Contents section
How to do a compliance check: information powers: financial institution notices: issuing notices
Page updated to include new FIN guidance and relocated to Information Powers Contents section
Page updated to include new FIN guidance and relocated to Information Powers Contents section
Page updated to include new FIN guidance and relocated to Information Powers Contents section
Page updated to include new FIN guidance and relocated to Information Powers Contents section
Page updated to include new FIN guidance and relocated to Information Powers Contents section
How to do a compliance check: information powers: third party notice: copying notice to the person
Page updated to include new FIN guidance from 1st July
Reference to the legislation at the bottom of the page amended
Assessing Time Limits: The Time Limits: What are the new time limits - introduction
New second paragraph added under subheading '12-year time limit'
Interest: taxes and duties covered
Guidance within the table amended
Assessing Time Limits: Extended time limits: 6-year time limit
Final paragraph amended
Second paragraph under subheading 'Further Guidance' amended
Assessing Time Limits: Extended time limits: 20-year time limit
Third paragraph under subheading 'Arrangements intended to bring about a loss of VAT' amended
New fourth paragraph added
Assessing Time Limits: Personal representatives of deceased persons
Second example amended
Final paragraph under subheading 'Conditions for publishing details' amended
Director disqualification: types of evidence
Fix to title
Offshore matters: inaccuracies penalties: overview
First bullet point amended
Offshore matters: inaccuracies penalties: categories of inaccuracies
Guidance amended under subheading 'Amount of penalties involving an offshore matter or offshore transfer'
Link at bottom of page fixed
2020
Link fixed
Link fixed
Link fixed
Guidance amended under subheading 'The type of disclosure'
The One to Many Approach: introduction: what is one to many?
Improvement of process to OTM guidance
The One to Many Approach: implementing a one to many approach: handling responses
Improvement in process to One to Many guidance
The One to Many Approach: contents
New pages of OTM guidance included
The One to Many approach: Caseflow process: contents: The role of Caseflow in OTM activity
updated with information for non caseflow users
The One to Many Approach: approval: why is there an approval process?
Improvement of process to OTM guidance
The One to Many Approach: approval: the process for gaining approval
Improvement of process to OTM guidance
The One to Many Approach: approval: Lite assurance process
Improvement of process to OTM guidance
The One to Many Approach: introduction: what is one to many?
Improvement of process to OTM guidance
The One to Many Approach: introduction: why use a one to many approach?
Improvement of process to OTM guidance
The One to Many Approach: introduction: examples of a one to many approach
Improvement of process to OTM guidance
The One to Many Approach: planning a one to many approach: is one to many the right approach?
Improvement in process of OTM guidance
The One to Many Approach: planning a one to many approach: CCG One to Many Assurance
Improvement in process of OTM guidance
Improvement in process of OTM guidance
Improvement in process of OTM guidance
The One to Many Approach: planning a one to many approach: how will you measure the impact?
Improvement in process of OTM guidance
The One to Many Approach: planning a one to many approach: what else is going on in this area?
Improvement in process to One to Many Guidance
The One to Many Approach: implementing a one to many approach: deciding the type of message
Improvement in process to One to Many Guidance
The One to Many Approach: implementing a one to many approach: designing the message
Improvement in process to One to Many guidance
The One to Many Approach: implementing a one to many approach: issuing the message
Improvement in process of One to Many Guidance
The One to Many Approach: Delivering a one to many approach
Improvement in process to One to Many guidance
The One to Many approach: approval: Full assurance process
New page to improve One to Many guidance
New final paragraph added
The Human Rights Act and Penalties: HMRC penalties
Guidance amended under subheading 'Penalties that you must treat procedurally as if they are ‘criminal’ for Article 6 purposes'
updated in line with COPS project wp1006
The One to Many Approach: planning a one to many approach: who can help?
updated in line with COPS project wp1006
New third paragraph added
New fifth paragraph added
Penalties for Failure to Pay on Time: reasonable excuse: overview
New third paragraph added
Publishing details of deliberate tax defaulters: Section 94 Finance Act 2009
Link fixed
Guidance amended to include Apprenticeship Levy and Digital Services Tax
Minor amendment
Minor amendment
Minor amendment
Minor amendment
Data gathering: penalties: reasonable excuse: what is a reasonable excuse
Minor amendment
Penalties for Failure to Pay on Time: reasonable excuse: what is a reasonable excuse
Minor amendment
Dishonest tax agents: file access notice: reasonable excuse: what is a reasonable excuse
Minor amendment
Information & Inspection Powers: Information Notices: Tribunal approval: Identity Unknown Notice
Legislation amended at the bottom of the page
New Schedule 41 version 7 text and link added
Penalties for Inaccuracies: In what circumstances is a penalty payable: Schedule 24 FA 2007
New Schedule 24 version 8 text and link added
Information & Inspection Powers: Overview: Schedule 36 FA 2008
Guidance amended
Penalties for Failure to Notify: In what circumstances is a penalty payable: Commencement date
New entry for Digital Service Tax added to the table
Penalties for Failure to Notify: In what circumstances is a penalty payable: Relevant obligations
New entry for Digital Services Tax added to the table
Final paragraph amended to include Soft Drinks Industry Levy and Digital Services Tax
Penalties for Inaccuracies: In what circumstances is a penalty payable: Commencement date - Part 3
New paragraph added regarding Digital Services Tax
Information & Inspection Powers: Information Notices: approval of the information notice
Link on the second line amended from CH260000 to CH262000
Assessing Time Limits: Tables of time limits for relevant taxes: Income Tax & Capital Gains Tax
Guidance amended with a new first paragraph at the top of the page and under part 3c
Offshore matters: asset-based penalties: contents
New page added - CH122060
How to do a compliance check: general: customers requiring extra support
Updated with guidance on setting the 'extra support' signal on Caseflow
Charging penalties: charging penalties: introduction: offshore enabler's penalties: overview
clarifying guidance and also deleting duplicated text which already appears in the technical guidance - providing link instead
reworded to clarify
Guidance amended
Offshore matters: penalties for enablers of offshore tax evasion or non-compliance: overview
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
New page CH124655 added
Page un-redacted
How to do a compliance check: notebooks for compliance checks: using electronic or digital notebooks
Updated as per request from FIS to include HumInt information instructions
How to do a compliance check: starting a compliance check: case selection
Updated as part of the Capital Allowances, buildings and structures legislation project.
Assessing Time Limits: The Time Limits: Which taxes do the new time limits apply to
New final sentence added regarding time limits
Assessing Time Limits: Personal representatives of deceased persons
Guidance amended throughout
How to do a compliance check: partial closure notices
Updated email link
How to do a compliance check: partial closure notices
Guidance updated as per request from Counter Avoidance
How to do a compliance check: partial closure notices - approving officer
Updated per request from Counter Avoidance - see work plan item 479
Information & Inspection Powers: Overview: Schedule 36 FA 2008
Guidance amended under the 'Information and inspection powers for excise and customs' subheading
2019
New second paragraph under the 'Timing of the disclosure' subheading
Offshore matters: inaccuracies penalties: categories of inaccuracies
First paragraph under the subheading 'Category 1' amended
Offshore matters: asset moves penalties: overview
Inaccuracy example added
Penalties for Failure to File on Time: In what circumstances is a penalty payable: Legislation
Title amended
Offshore matters: inaccuracies penalties: categories of inaccuracies
The two bullet points under the first paragraph under the 'Category 1' subheading amended
Offshore matters: inaccuracies penalties: deciding which category an inaccuracy falls into
Second paragraph under Example 1 amended
Guidance amended throughout
New third paragraph added
Director disqualification: contents
Updated to include SPOC role guidance
Director disqualification: contents
Update to spelling & grammar
Director disqualification: examples
Update to spelling and grammar
Director disqualification: types of misconduct
Update to spelling and grammar
Director disqualification: types of evidence
Update to spelling and grammar
Director disqualification:making a referral
Update to spelling and grammar
The Human Rights Act and Penalties: The Human Rights Act message and factsheet
Broken links to CC/FS9 fixed
Amended throughout
The link in the first Note amended to page CH112600
How to do a compliance check: taking a payment on account
Updated to correct POA guidance and to reflect changes to the EM
Evasion: referral criteria: Simple Criminal Offences
New guidance
The Human Rights Act and Penalties: what you must do when a penalty may be due
Link to 'CH300300' amended to 'CH300400'
Interest: taxes and duties covered
The table amended under 'Soft Drinks Industry Levy' to include the text 'and penalties'
Information & Inspection Powers: Overview: Covert surveillance
Guidance extensively amended
Special reduction: When you must obtain technical advice
Page title amended and guidance amended throughout
Charging penalties: calculating penalties: reductions for disclosure: contents
Added new content CH403204
Link to INTM433020 amended to INTM483030
First column of part 12 in the table amended
Data gathering: Schedule 23 Finance Act 2011
Guidance amended
Penalties for failure to file on time: overview
Guidance amended to include reference to the Soft Drinks Industry Levy
Penalties for Failure to File on Time: In what circumstances is a penalty payable: Commencement date
Guidance amended to include reference to the Soft Drinks Industry Levy
Guidance amended to include reference to the Soft Drinks Industry Levy
Penalties for failure to file on time: types of penalties for failure to file on time: overview
Guidance amended to include reference to the Soft Drinks Industry Levy
Guidance amended to include reference to the Soft Drinks Industry Levy
Guidance amended to include reference to the Soft Drinks Industry Levy
Guidance amended to include reference to the Soft Drinks Industry Levy
Guidance amended to include reference to the Soft Drinks Industry Levy
Guidance amended to include reference to the Soft Drinks Industry Levy
Guidance amended to include reference to the Soft Drinks Industry Levy, Example 2 amended and 'Example 3 - not deliberate' removed
Penalties for Failure to Notify: In what circumstances is a penalty payable: Commencement date
Guidance amended to include reference to the Soft Drinks Industry Levy
Guidance amended to include 'Schedule 41 version 5...'
Guidance amended to include reference to the Soft Drinks Industry Levy
Penalties for Failure to Notify: In what circumstances is a penalty payable: Relevant obligations
Guidance amended to include reference to the Soft Drinks Industry Levy
Page title and guidance amended to include reference to the Soft Drinks Industry Levy
Penalties for Inaccuracies: In what circumstances is a penalty payable: Commencement date - Part 3
Guidance amended to include reference to the Soft Drinks Industry Levy
Penalties for Inaccuracies: In what circumstances is a penalty payable: Schedule 24 FA 2007
Guidance amended to include 'Schedule 24 version 7...'
Guidance amended to include reference to the Soft Drinks Industry Levy
Interest: taxes and duties covered
Guidance amended to include reference to the Soft Drinks Industry Levy
Penalties for Failure to Pay on Time: Overview
Guidance amended to include reference to the Soft Drinks Industry Levy
New contents section
Penalties for failure to pay on time: contents
New page CH155500 added and what was page CH155500 is now page CH155520
Information & Inspection Powers: Conditions and safeguards: Commencement date
Third set of bullet points amended to include diverted profits tax and soft drinks industry levy
Assessing Time Limits: Tables of time limits for relevant taxes: Inheritance Tax
Table amended - text in the final row replaced by text in the final two rows
Updated to give instruction on issuing letters in multiple penalty cases
Agent operational guidance: High Volume Agents
Amended to include guidance on voluntary returns
The Human Rights Act and Penalties: when to tell the person about penalties and their rights
Hyperlink CH202275 ameded to CH202050
How to do a compliance check: general: contents
New content added at CH201360
Spelling & grammar
Update to clarify what information to include and to leave out of a referral
Third bullet point amended
Assessing Time limits: Overview
Guidance amended to take account of the 12 year offshore assessing time limit guidance
Assessing Time Limits: The Time Limits: What are the new time limits - introduction
Guidance amended to take account of the 12 year offshore assessing time limit guidance
Assessing Time Limits: Extended time limits: Overview
Guidance amended to take account of the 12 year offshore assessing time limit guidance
Assessing Time Limits: Extended time limits: Reliance on another person
Guidance amended to take account of the 12 year offshore assessing time limit guidance
Assessing Time Limits: Tables of time limits for relevant taxes: Income Tax & Capital Gains Tax
Guidance amended to take account of the 12 year offshore assessing time limit guidance
Assessing Time Limits: Extended time limits: contents
New section added - CH53505
Assessing Time Limits: Tables of time limits for relevant taxes: Inheritance Tax
Guidance amended to take account of the 12 year offshore assessing time limit guidance
Tier 2 para updated and link added to CH201670
How to do a compliance check: using the internet for risk assessment and research: contents
CH201670 added to menu
How to do a compliance check: information powers: taxpayer notice: address outside UK
Guidance updated following HMRC's successful appeal in Jiminez case
Penalties for inaccuracies: how to process the penalty: the timing of penalty assessments
New fourth paragraph added under the 'Statutory time limits for penalty assessments' subheading. And the word 'finally' removed from the second bullet point immediately above this new paragraph
Final subheading title amended to remove the word 'unprompted'
Penalties for Failure to Notify: In what circumstances is a penalty payable: Commencement date
Table amended to include reference to Class 2 NIC. And final paragraph following the * amended
Penalties for Failure to Notify: In what circumstances is a penalty payable: Relevant obligations
First line, first column in the table amended to include reference to Class 2 NIC. And paragraph immediately following the table amended
Assessing Time Limits: Extended time limits: Failure to disclose a notifiable avoidance scheme
Guidance extensively amended and title amended as well
2018
Penalties for Inaccuracies: Types of inaccuracy: What is reasonable care
New final paragraph added
Guidance amended to take account of the Upper Tribunal decision in MJ Hickey
Page amended to take account of the Upper Tribunal decision in MJ Hickey
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended throughout
Guidance extensively rewritten
New third from last paragraph added
Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Telling
Guidance amended due to the introduction of the 10% penalty restriction
Penalties for VAT and Excise Wrongdoing: How to process a penalty: What the assessment must include
Link in final bullet point amended from CH95550 to CH91300
Guidance amended throughout
Guidance extensively rewritten
New third from last paragraph added
Amended due to partial closure notice legislation
Record Keeping: How long must records be retained for: Corporation tax
Changes made to 2. bullet point
How to do a compliance check: compliance check series of factsheets: introduction
Review of all factsheets
How to do a compliance check: records: reducing the retention period
CCLG5300 link repaired to CCLG5050
Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Checks
Guidance amended
How to do a compliance check: records: reviewing records: recording what you have seen
Removed VSME5250 link.
Information & Inspection Powers: Conditions and safeguards: Restrictions: Tax advisers' papers
Fifth paragraph amended to include an additional sentence to follow the guidance in CH22260
Information & Inspection Powers: Information notices: Taxpayer notice: specific rules: Appeals
First paragraph amended to include a new second sentence
Amended due to partial closure notice legislation
Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Partnerships
First paragraph amended to include a new second sentence
First paragraph amended to include a new second sentence
First paragraph amended to include a new second sentence
First paragraph amended to include a new second sentence
First paragraph amended to include a new second sentence
How to do a compliance check: using inspection powers: during a visit: removing records
Customers paper based records link repaired
How to do a compliance check: using inspection powers: invigilation: type of invigilation
VAT Control Notes Link repaired
CH262700 Guidance updated to bring it in line with the Equality Act 2010 and HMRC policy
New guidance added under the subheading 'Can I gather information from data holders outside the UK'
Data gathering: Detail of power: Relationship with other powers
New guidance added under the subheading 'Can I gather information from data holders outside the UK'
How to do a compliance check: liaison and feedback
Links to EM0300 and COG907000 removed - new wording added as suggested by TAA.
The Human Rights Act and Penalties: HMRC penalties
Guidance extensively amended throughout
The Human Rights Act and penalties: The Human Rights Act and deceased persons
Guidance amended and additional text added throughout
Offshore matters section of the Compliance Handbook changed
Updated for Apprenticeship Levy
Charging Penalties: establishing penalty behaviour: introduction
Two new paras replaced one para
Charging Penalties: establishing penalty behaviour: evasion: contents
Evasion content relocated
Charging Penalties: establishing behaviour: evasion: introduction
Evasion guidance relocated
Charging penalties: establishing behaviour: evasion: referral criteria
Relocation of Evasion guidance
Charging Penalties: establishing behaviour: evasion: referral process
Relocation of evasion guidance
Charging penalties: establishing penalty behaviour: identifying the penalty risk
TIPS link repaired
Charging penalties: calculating penalties: offshore matters: introduction
Added links to guidance relating to Asset move penalties, Asset-based penalties and enablers penalties.
Charging penalties: calculating penalties: offshore matters: territory categories
Offshore matters section of the Compliance Handbook changed
Charging penalties: calculating penalties: offshore matters: territory categories
Offshore matters section of the Compliance Handbook changed
Charging penalties: calculating penalties: offshore matters: examples of territory categories
Offshore matters section of the Compliance Handbook changed
Charging penalties: calculating penalties: reductions for disclosure: unprompted or prompted
Added links for offshore asset based and enabler penalties. Formatting re 'person'.
Offshore matters section of the Compliance Handbook changed
Guidance extended and example provided under 'company is or likely to become insolvent'
Redacted text included for TERU trial
Charging penalties: authorisation: authorising penalties
Removed all text and inserted link to COG90840
Charging penalties: contract settlement: cases that can be settled by contract
DMB to DM (2 refs)
Page title amended and guidance extensively re-written
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
Amended throughout
Guidance extensively rewritten
New third from last paragraph added
Penalties for Inaccuracies: In what circumstances is a penalty payable: Commencement date - Part 3
Final paragraph amended to remove the word 'careless'
Relocation of Evasion guidance
The One to Many Approach: Delivering a one to many approach
Page republished - no change to text
Offshore matters: failure to notify penalties: overview
New fifth paragraph
Offshore matters: inaccuracies penalties: categories of inaccuracies
Guidance amended throughout
Offshore matters: inaccuracies penalties: penalty ranges
Page title amended and guidance entirely re-written
How to do a compliance check: general: meetings with persons under 18
formating
How to do a compliance check: recording information: introduction
further reference to CH204100
How to do a compliance check: notebooks for compliance checks: introduction
included link to digital notebook guidance
Page title amended and guidance amended throughout
Offshore matters: failure to notify penalties: penalty ranges
Page title amended and guidance entirely re-written
Offshore matters: asset-based penalties: overview
Guidance amended throughout
Offshore matters: asset-based penalties: circumstances when an asset-based penalty is chargeable
Guidance amended throughout
Guidance amended throughout
Offshore matters: asset-based penalties: definitions: offshore matter
Guidance amended throughout
Offshore matters: asset-based penalties: definitions: offshore potential lost revenue
Guidance amended throughout
How to do a compliance check: establishing the facts: covert surveillance: authorisation
Updated form uploaded
How to do a compliance check: charging tax and penalties: insolvency cases
added capital I to title
Page title changed and guidance significantly re-written
Page republished
Page title changed and guidance significantly re-written
Updated with disclosure after a decision has been issued guidance .
How to do a compliance check: partial closure notices - approving officer
Guidance at CH279610 rewritten following user feedback
New content page
Second paragraph amended
Penalties for Inaccuracies: Types of inaccuracy: what is reasonable care - avoidance arrangements
Second and third paragraphs amended
Offshore matters: asset moves penalties: overview
Guidance amended throughout
Guidance amended throughout
Offshore matters: asset-based penalties: definitions: combined penalty
Guidance amended throughout
Links amended - CH402170 amended to CH290100 and CH402180 amended to CH290200
Link amended - CH402180 amended to CH290200
Links amended - CH402170 amended to CH290100 and CH402180 amended to CH290200
Links amended - CH402170 amended to CH290100 and CH402180 amended to CH290200
New third paragraph added starting 'Please note....'
New fifth paragraph added starting with 'Please note....'
New third paragraph added starting with 'Please note....'
Corrected title
Guidance significantly re-written
Offshore matters: requirement to correct certain offshore tax non-compliance: contents
New pages added - CH123260 and CH123405 to CH123410
Charging Penalties: establishing behaviour: evasion: referral process
Relocation of evasion guidance
Charging penalties: introduction: offshore matters: failure to correct: assessing a penalty
New guidance on RTC published
New guidance for RTC published
Charging Penalties: establishing behaviour: evasion: referral process
Relocation of evasion guidance
Amended throughout
Two new subheading titles added
Page title amended. And guidance extensively rewritten
Guidance amended throughout
Guidance amended under the 'Where an inaccuracy is attributable to a company officer' subheading
Page title amended. And guidance extensively rewritten
Guidance amended throughout
Two new subheading titles added. And guidance amended under the 'Where a wrongdoing is attributable to a company officer' subheading
Page title amended. And guidance extensively rewritten
How to do a compliance check: partial closure notices
CH279600 Whole content enhanced following customer feedback
Guidance amended under the 'Person not registered with HMRC' subheading
Link to CH122120 amended to CH122110
New section added - CH123000
How to do a compliance check: using inspection powers: unannounced inspections: issuing the notice
g added to list of factsheets to cover CIT factsheet
How to do a compliance check: compliance check series of factsheets: when to issue factsheets
CIT factsheet CC/FS1g added to list of factsheets to be issued at start of compliance check.
New sentence added to consider Evasion referral under 2 headings 'You ask for evidence of behaviour' and 'PDDD' per Mailbox Q6809
Penalties for Failure to Notify: In what circumstances is a penalty payable: Commencement date
Guidance amended to include Landfill Tax
Penalties for failure to notify: in what circumstances is a penalty payable: who is a person
Second bullet point amended. And new third bullet point regarding Landfill Tax
Penalties for Failure to Notify: In what circumstances is a penalty payable: Relevant obligations
Landfill tax entry amended to include another obligation
Penalties for VAT and excise wrongdoing: overview
Guidance amended to include Landfill Tax
Guidance amended to include Landfill Tax
Guidance amended to include Landfill Tax
Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Who is a person
Second bullet point amended and new guidance regarding Landfill Tax
Reference to Landfill Tax added to first sentence. And new final bullet point guidance added
Penalties for VAT and Excise wrongdoing: In what circumstances is a penalty payable: contents
New page added - CH91800
Guidance amended to include Landfill Tax
Penalties for VAT and Excise Wrongdoing: Types of wrongdoing: Three types of wrongdoing
Guidance amended to include Landfill Tax
Penalties for VAT and Excise Wrongdoing: Types of wrongdoing: Non-deliberate
Guidance amended to include Landfill Tax
Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Introduction
Guidance amended to include Landfill Tax
Guidance amended to include Landfill Tax
Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Potential Lost Revenue: Examples
New Example 5 regarding Landfill Tax added
Guidance amended to include Landfill Tax
Guidance amended to include Landfill Tax
Guidance amended to include Landfill Tax
How to do a compliance check: information powers: taxpayer notice: contents
Content updated for CH223150
How to do a compliance check: starting a compliance check: sensitive cases
CH206125 Overview section - Content changed to provide greater detail & clarity regarding what constitutes a sensitive case.
Schedule 41 version 5 text and link added
Schedule 41 version 5 text and link added. And links added to the other Schedule 41 versions
The Human Rights Act and Penalties: behaviours and penalty ranges
Page archived - guidance incorporated into other pages within this section of the Compliance Handbook
The Human Rights Act and Penalties: contents
Page CH300300 archived
The Human Rights Act and Penalties: background
Guidance amended throughout
Additional text added to the first pargraph. And final paragraph amended to remove some text
The Human Rights Act and Penalties: when to tell the person about penalties and their rights
Seventh paragraph amended to remove the words '...see CH300300'
Human Rights Act and Penalties: how to determine whether a person is liable to a penalty
Third paragraph amended to remove the words '...see CH300300'. And the text in the old seventh paragraph removed
How to do a compliance check: compliance check series of factsheets: when to issue factsheets
Update as to when to consider issuing CC/FS9 when Evasion Referral considered.
Page archived - guidance now included in pages CH82390, CH82394 and CH82395
Page CH82391 removed
Guidance amended to take account of the Upper Tribunal decision in MJ Hickey
Offshore matters: failure to notify penalties: category 3 penalty range
Page archived - guidance has now been incorporated into page CH114600
Offshore matters: inaccuracies penalties: category 3 penalty range
Page archived - guidance has now been incorporated into page CH116600
Penalties for Failure to Notify: Calculating the penalty: Introduction
Guidance amended throughout
Guidance amended throughout
Guidance amended throughout
Offshore matters: failure to file on time penalties: categories of information deliberately withheld
Page title amended and guidance amended throughout
Offshore matters: failure to notify penalties: categories of failure
Guidance amended throughout
Offshore matters: failure to notify penalties: contents
Page CH114700 archived because guidance now incorporated into page CH114600
Offshore matters: inaccuracies penalties: contents
Page CH116700 archived because guidance now incorporated into page CH116600
Charging penalties: establishing behaviour: evasion: referral criteria
Complete update of FIS Crime Outreach SPOCs - list now alphabetical.
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
New page added - CH63310
Guidance amended due to the introduction of the 10% penalty restriction
Penalties for Failure to Notify: Calculating the penalty: Introduction
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
New page added - CH73360
Penalties for Inaccuracies: Calculating the penalty: Amount of Penalty - introduction
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
Guidance amended due to the introduction of the 10% penalty restriction
New page added - CH82465
Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: contents
New page added - CH95110
Offshore matters: asset-based penalties: definitions: offshore transfer
Page amended throughout
Offshore matters: failure to file on time penalties: contents
New page added - CH112210
Offshore matters: failure to notify penalties: contents
New page added - CH114210
Offshore matters: inaccuracies penalties: contents
New page added - CH116210
2017
How to do a compliance check: partial closure notices
Reformatted anchors. General updates and redactions throughout.
How to do a compliance check: compliance check series of factsheets: when to issue factsheets
3rd step added 'At the start of the compliance check' relating to new instructions for OED letters
Charging penalties: introduction: contents
Add contents for CH401280 section
Guidance amended
Guidance amended
Penalties for Inaccuracies: Types of inaccuracy: what is reasonable care - avoidance arrangements
Guidance amended
Penalties for Inaccuracies: In what circumstances is a penalty payable: Commencement date - Part 3
Guidance amended
Final paragraph amended
Penalties for Inaccuracies: In what circumstances is a penalty payable: Commencement date - Part 3
New guidance under subheading 'All careless inaccuracies relating to Avoidance Arrangements'
First paragraph entirely amended
New first paragraph
Penalties for Inaccuracies: Types of inaccuracy: what is reasonable care - avoidance arrangements
New first paragraph
Penalties for Inaccuracies: Types of inaccuracy: contents
New pages added - pages CH81122, CH81123 and CH81124
Amended due to partial closure notice legislation
Record Keeping: How long must records be retained for: Corporation tax
Amended due to partial closure notice legislation
Amended due to partial closure notice legislation
Assessing Time limits: Overview
Amended due to partial closure notice legislation
Assessing Time Limits: Tables of time limits for relevant taxes: Income Tax & Capital Gains Tax
Amended due to partial closure notice legislation
Assessing Time Limits: Tables of time limits for relevant taxes: Corporation Tax
Amended due to partial closure notice legislation
Litigation and settlement strategy: text of HMRC litigation and settlement strategy
Link to attachment amended
Amended due to partial closure notice legislation
Human Rights Act and Penalties: how to determine whether a person is liable to a penalty
'Evasion Referral Team' changed to 'Evasion Management Team'
Charging penalties: introduction: contents
Link to contents page CH401280 added
taxpayer changed to customer
Charging penalties: introduction: contents
Add new section for Offshore Asset Based penalties
taxpayer changed to customer
Guidance updated to correct HMRC's view of reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Data gathering: penalties: reasonable excuse: what is a reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Data gathering: penalties: reasonable excuse: what is reasonable excuse - examples
Guidance updated to correct HMRC's view of reasonable excuse
Data gathering: penalties: reasonable excuse: shortage of funds
Guidance updated to correct HMRC's view of reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Penalties for Failure to Pay on Time: reasonable excuse: what is a reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Penalties for Failure to Pay on Time: reasonable excuse: what is a reasonable excuse - examples
Guidance updated to correct HMRC's view of reasonable excuse
Penalties for Failure to Pay on Time: reasonable excuse: Shortage of funds
Guidance updated to correct HMRC's view of reasonable excuse
Dishonest tax agents: file access notice: reasonable excuse: what is a reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
Dishonest tax agents: file access notice: reasonable excuse: what is a reasonable excuse - examples
Guidance updated to correct HMRC's view of reasonable excuse
Dishonest tax agents: file access notice: reasonable excuse: shortage of funds
Guidance updated to correct HMRC's view of reasonable excuse
Repaired link to operating model
References to General Betting Duty, Pool Betting Duty and Remote Gaming Duty removed from the page because the changes to primary legislation did not link these duties to Sch 24, so Sch 24 does not apply
Penalties for Inaccuracies: In what circumstances is a penalty payable: Commencement date - Part 2
References to General Betting Duty, Pool Betting Duty and Remote Gaming Duty removed from the page because the changes to primary legislation did not link these duties to Sch 24, so Sch 24 does not apply
Offshore matters: asset moves penalties: overview
Page amended throughout
Wording changed to remove requirement to complete Evasion Referral Form also changed CI to FIS.
Updated for Apprenticeship Levy
Assessing Time Limits: Tables of time limits for relevant taxes: Income Tax & Capital Gains Tax
New guidance at 16 regarding Simple Assessments
Interest: taxes and duties covered
New guidance added regarding simple assessment
New bullet point added regarding Simple Assessment
New CH117000 section added
New guidance on offshore matters added
New guidance on offshore matters added
New guidance on offshore matters added
New fourth and fifth paragraphs
Offshore matters: failure to notify penalties: category 3 penalty range
New second paragraph immediately before the first table
Offshore matters: failure to notify penalties: penalty ranges
New second paragraph before the first table
Offshore matters: inaccuracies penalties: penalty ranges
New final paragraph added
Offshore matters: inaccuracies penalties: category 3 penalty range
New final paragraph added
Charging penalties: calculating penalties: reductions for disclosure: quality of disclosure
Added guidance about the requirement to provide additional information for Offshore penalties
New section CH124000 added
Contact link (technical guidance only)
'TAA' amended to 'TALA'
Final sentence amended to replace the word 'maximum' with the word 'minimum'
Guidance extensively re-written to make it clearer
Additional text added for on-line self assessment data.
All references to 'person' changed to 'customer'
Percentages in the last two columns of the table have been amended
Offshore matters: failure to notify penalties: penalty ranges
Some of the percentages in the tables have been amended
Offshore matters: failure to notify penalties: category 3 penalty range
Some of the percentages in the two tables have been amended
Offshore matters: inaccuracies penalties: penalty ranges
Some of the percentages in the two tables and in the final paragraph have been amended
Offshore matters: inaccuracies penalties: category 3 penalty range
Some of the percentages in the two tables and the final paragraph have been amended
New CH122000 - Asset-based penalties section added
Charging penalties: establishing behaviour: evasion: referral criteria
Updated contacts for Bristol, Scotland and Cardiff
Managing serious defaulters (MSD) for specific customer groups: LB (Large Business)
References to Large and Complex (L&C) removed
Criminal Investigation (CI) changed to Fraud Investigation Service (FIS)
How to do a compliance check: starting a compliance check: contents
Added CH206225 to menu
Evasion Referral Team (ERT) changed to Evasion Management Team (EMT)
Evasion Referral Team (ERT) changed to Evasion Management Team (EMT)
Evasion Referral Team (ERT) changed to Evasion Management Team (EMT)
Special reduction: Penalties within the scope of special reduction
New final bullet point added
How to do a compliance check: notebooks for compliance checks: using electronic or digital notebooks
Policy update to allow the use of tablets and laptops
Data gathering: penalties: penalty assessments: appeals against the imposition of a penalty
Amendments made to the secord, third and seventh paragraphs.
How to do a compliance check: using inspection powers: covert activity: overview
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How to do a compliance check: using inspection powers: covert activity: contents
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How to do a compliance check: establishing the facts: covert surveillance: contents
short title corrected
How to do a compliance check: establishing the facts: contents
New section CH207500 - covert surveillance
How to do a compliance check: liaison and feedback
Removed VSME link.
Contents updated re copyright page
update of guidance removed mention of Onenote
Charging penalties: establishing behaviour: evasion: referral criteria
Added email address - 'For Welsh Referrals contact FIS ISB EMT Referrals Cardiff (FIS)'
Updated Ipswich SPOC.
How to do a compliance check: charging tax and penalties
now changed to a contents page
link to VATCEP, EXCEP & CCEP replaced with CEP
Penalties for inaccuracies: in what circumstances is a penalty payable: under-assessment by HMRC
link to VATCEP, EXCEP & CCEP replaced with CEP
Quoted legislation in Example 4 amended to Schedule 41 FA 2008
How to do a compliance check: recording information: introduction
Link for COG19240 repaired
Link to Acceptable Use Policy replaced.
CI changed to FIS and ERT to EMT
The One to Many Approach: planning a one to many approach: who can help?
4 links inserted
2 references to CI amended to FIS
Charging Penalties: establishing penalty behaviour: discussing penalties with the person's agent
Updated in line with the technical guidance
13 references to DMB changed to DM
Assessing Time Limits: Extended time limits: Failure to disclose a notifiable avoidance scheme
The guidance under the 'Income tax, capital gains tax, corporation tax' part has been entirely re-written
Assessing Time Limits: Extended time limits: Failure to notify or register
The guidance in the part 'Income tax, capital gains tax, corporation tax' has been entirely re-written
Offshore matters: failure to notify penalties: categories of overseas territories
Legislation at the bottom of the page amended from ' FA07/SCH41/PARA6A' to 'FA08/SCH41/PARA6A'
How to do a compliance check: authorised officer: classes of authorised officer: general
Replaced SI with FIS reference and link.
How to do a compliance check: starting a compliance check: contents
CH206125 added to menu contents
Update telephone number for Miscellaneous Charges Unit
Charging penalties: establishing behaviour: evasion: referral criteria
Updated Scotland SPOCs.
Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Approval
First paragraph amended to include a new second sentence
First paragraph amended to include a new second sentence
Penalties for Failure to Pay on Time: Other penalty issues: interaction with other penalties
Third paragraph amended
Last paragraph amended to remove the words 'see INS1604'
Last paragraph amended to remove the words 'see INS1604'
The One to Many Approach: implementing a one to many approach: issuing the message
CCO updated to Campaigns and Projects.
The One to Many Approach: implementing a one to many approach: handling responses
CCO updated to Campaigns and Projects.
The 'Minimum penalty' columns within both tables amended. And amendments to the text immediately following the tables
Record Keeping: What records must be kept: Bank payroll tax general requirements
Page archived - guidance no longer relevant
Record Keeping: What records must be kept: contents
CH12800 page archived - guidance no longer relevant
Record Keeping: How long must records be retained for: Bank payroll tax
Page archived - guidance no longer relevant
Record Keeping: How long must records be retained for: contents
CH14980 page archived - guidance no longer relevant
The third bullet point under the second paragraph regarding 'a taxable company, see BPTM1000, for the purposes of bank payroll tax' removed
Penalties for Inaccuracies: In what circumstances is a penalty payable: Who is a person
The ninth bullet point under the first paragraph 'a taxable company, see BPTM1000' removed
Page archived - guidance now moved to the new Offshore matters section
Links to CH62260 section archived
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Link to page CH63340 archived
Page archived - guidance now moved to the new Offshore matters section
Penalties for failure to file on time: Calculating the penalty: Calculation process: contents
Link to page CH63720 archived
Page archived - guidance now moved to the new Offshore matters section
Link to CH73210 section archived
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Link to CH82480 section archived
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Page archived - guidance now moved to the new Offshore matters section
Offshore matters: introduction: overview
Link to page corrected
Record Keeping: How long must records be retained for: VAT: Retention periods for computer records
The term 'anti-avoidance' amended to 'counter-avoidance'
The term 'SI' amended to 'FIS'
The term 'LBS Audit Specialists' amended to 'Large Business'
The term 'Criminal Investigations' amended to 'FIS'
The term 'Debt Management & Banking (DMB)' amended to 'Debt Management (DM)'
The term 'DMB' amended to 'Debt Management'
The Human Rights Act and Penalties: suspected deliberate evasion
Links to 'CH202275' amended to 'CH202050'
Link to CH62290 amended to CH112600
Link to CH63340 amended to CH112700
Link to CH63340 amended to CH112700
Link to CH63340 amended to CH112700
Link to CH63340 amended to CH112700
Penalties for Failure to File on Time: Calculating the penalty: Overview
Link to CH63720 amended to CH112800
Links to CH73214 amended to CH114400
Penalties for Inaccuracies: Types of inaccuracy: Actions of another person
Link to CH82481 amended to CH116100. And link to CH82488 amended to CH116800
Links to CH82484 amended to CH116400
Link to CH82488 amended to CH116800
2016
The term 'struck off' has replaced 'liquidated' where appropriate
How to do a compliance check: compliance check series of factsheets: contents
Links to CH202035 to CH203000 archived.
Factsheets: withdrawn or replaced
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Removed para referring to making a report on template IT01-02.
The Human Rights Act and Penalties: King v UK
Broken link to TCR39/04 amended to the correct page
removal of guidance on meetings with under 18s moved to CH201350
How to do a compliance check: general: contents
addition of page regarding meetings with under 18
Charging penalties: calculating penalties: offshore matters: contents
Removed Ref: Income Tax and Capital Gains Tax from titles
Charging penalties: calculating penalties: offshore matters: introduction
Removed Ref: Income Tax and Capital Gains Tax from title
Charging penalties: calculating penalties: offshore matters: territory categories
Removed Ref: Income Tax and Capital Gains Tax from title
Charging penalties: calculating penalties: offshore matters: territory categories
Removed Ref: Income Tax and Capital Gains Tax from title
Charging penalties: calculating penalties: offshore matters: examples of territory categories
Removed Ref: Income Tax and Capital Gains Tax from title
Information & Inspection Powers: Information notices: banks
Minor changes made throughout the page to make it clearer to understand
Amendments have been made to the guidance in Example 1
Title of page amended to remove the words '..and income tax or capital gains tax'
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph and each of the second bullet points in the three categories
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Title of page amended to remove the words '..and income tax or capital gains tax' . And the word's 'inheritance tax' added to the first paragraph
Title of page amended to remove the words '..and income tax or capital gains tax'
How to do a compliance check: starting a compliance check: contents
Add new page CH206700 - forward tax agreements
New final paragraph regarding bulk data acquisitions added
Final heading and paragraph added 'If you witness, become aware ...'
Change of Email Link to : Field Force WAG Team, Postbox (DMB Debt Mgmt)
Assessing Time Limits: Extended time limits: Failure to disclose a notifiable avoidance scheme
Under the heading 'Income tax, capital gains tax, corporation tax', a new link to page EM51540 has been added to the first sentence and the link to page EM51540 in the second sentence has been amended to EM51550
Two hyperlinks created in the last paragraph
Two hyperlinks created in Example 4
Created hyperlink to page CH82444
Update due to changes to offshore matters
Penalties for Inaccuracies: Calculating the penalty: Amount of Penalty - introduction
Update due to changes to offshore matters
Update due to changes due to offshore matters
update due to changes to offshore matters
Update due to changes to offshore matters
update due to changes to offshore matters
update due to changes to offshore matters
update due to changes to offshore matters
Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Telling
update due to changes to offshore matters
Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Helping
update due to changes to offshore matters
Dishonest tax agents: penalty for dishonest conduct: disclosure: telling
update due to changes to offshore matters
Dishonest tax agents: penalty for dishonest conduct: disclosure: helping
update due to changes to offshore matters
Penalties for Failure to Notify: Calculating the penalty: Introduction
update due to changes to offshore matters
update due to changes to offshore matters
Update due to changes to offshore matters
Update due to changes to offshore matters
Update due to changes to offshore matters
update due to changes to offshore matters
update due to changes to offshore matters
Penalties for Inaccuracies: Types of inaccuracy: Deliberate but not concealed inaccuracy
update to guidance due to changes in offshore matters
Penalties for Failure to Notify: Types of failure to notify: Deliberate but not concealed
update due to changes to offshore matters
Update due to changes to offshore matters
Update due to changes to offshore matters
Update due to changes to offshore matters
Update due to changes to offshore matters
Update due to changes to offshore matters
Update due to changes to offshore matters
Update due to changes to offshore matters
update due to changes to offshore matters
Updated guidance due to changes to offshore matters
The One to Many Approach: introduction: why use a one to many approach?
Clarifying reputational risk to HMRC in final paragraph
The One to Many Approach: approval: why is there an approval process?
Clarification of impact of governance process
Table reformatted
Assessing Time Limits: Tables of time limits for relevant taxes: Stamp Duty Land Tax
Table reformatted
Assessing Time Limits: Tables of time limits for relevant taxes: Inheritance Tax
Table reformatted
Assessing Time Limits: Tables of time limits for relevant taxes: Petroleum Revenue Tax
Table reformatted
Assessing Time Limits: Table of time limits for relevant taxes: Excise duty
Table reformatted
Table reformatted
Additional explanation provided to explain what an unauthorised person is
Information & Inspection Powers: Conditions and safeguards: Commencement date
The term 'Enforcement Handbook' amended to 'Criminal Justice Procedures'