Skip to content

Contents

Official guidance

Compliance Handbook

Find in this level

CH10000 · Record keeping
CH40001 · Litigation and settlement strategy
CH50000 · Assessing Time Limits
CH60000 · Penalties for failure to file on time
CH70000 · Penalties for failure to notify
CH80000 · Penalties for Inaccuracies
CH90000 · Penalties for VAT and excise wrongdoing
CH100000 · Offshore matters: contents
CH140000 · Interest
CH150000 · Penalties for failure to pay on time
CH160000 · Reasonable excuse
CH170000 · Special reduction
CH176000 · Sanctionable conduct by tax advisers
CH180000 · Dishonest tax agents
CH190000 · Publishing details of deliberate tax defaulters
CH192000 · Penalty reform: penalties for failing to file VAT returns by the due date for periods from 1 January 2023
CH193000 · Penalty reform : penalties for failure to pay VAT on time from 1 January 2023
CH194000 · Electronic sales suppression
CH300000 · The Human Rights Act and Penalties
CH930000 · COVID-19 Guidance
CH200000 · How to do a compliance check
CH290000 · Evasion
CH400000 · Charging penalties
CH500000 · Publishing deliberate defaulter details (PDDD)
CH600000 · The One to Many Approach
CH800000 · Agent operational guidance
CH900000 · Penalties for inaccuracies - specific documents - alphabetical list
CH910000 · Contact link (technical guidance only)
CH920000 · Feedback
282220 · Director Disqualification – Examples
282230 · Director Disqualification - Types of Misconduct
282240 · Director Disqualification - Types of Evidence
282250 · Director Disqualification - Making a referral
CH114700 · Offshore matters: failure to notify penalties: category 3 penalty range
CH116700 · Offshore matters: inaccuracies penalties: category 3 penalty range
CH155391 · Penalties for Failure to Pay on Time: Rules for specific taxes: Excise Duty – excise goods for use on a ship, aircraft or train as stores: Penalties
CH155550 · Penalties for Failure to Pay on Time: reasonable excuse: overview
CH155600 · Penalties for Failure to Pay on Time: reasonable excuse: what is a reasonable excuse
CH155650 · Penalties for Failure to Pay on Time: reasonable excuse: what is a reasonable excuse - examples
CH155700 · Penalties for Failure to Pay on Time: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
CH155750 · Penalties for Failure to Pay on Time: reasonable excuse: what is not a reasonable excuse
CH155800 · Penalties for Failure to Pay on Time: reasonable excuse: Shortage of funds
CH155850 · Penalties for Failure to Pay on Time: reasonable excuse: reliance on another person
CH155900 · Penalties for Failure to Pay on Time: reasonable excuse: when does a reasonable excuse end
CH183520 · Dishonest tax agents: file access notice: reasonable excuse: overview
CH183540 · Dishonest tax agents: file access notice: reasonable excuse: what is a reasonable excuse
CH183560 · Dishonest tax agents: file access notice: reasonable excuse: what is a reasonable excuse - examples
CH183580 · Dishonest tax agents: file access notice: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
CH183600 · Dishonest tax agents: file access notice: reasonable excuse: what is not a reasonable excuse
CH183620 · Dishonest tax agents: file access notice: reasonable excuse: shortage of funds
CH183640 · Dishonest tax agents: file access notice: reasonable excuse: reliance on another person
CH183660 · Dishonest tax agents: file access notice: reasonable excuse: when does a reasonable excuse end
CH194750 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: introduction
CH194780 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: prompted and unprompted disclosure
CH194810 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: prompted and unprompted disclosure: introduction
CH194840 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: prompted and unprompted disclosure: type of disclosure
CH194870 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: prompted and unprompted disclosure: determining prompted or unprompted disclosure
CH194900 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure
CH194930 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: introduction
CH194960 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: penalty calculation
CH194990 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: determining the quality of disclosure
CH195020 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: telling
CH195050 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: helping
CH195080 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: giving access
CH195110 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: timing of the disclosure
CH225165 · How to do a compliance check: information powers: third party notice: bank mandates: introduction
CH225170 · How to do a compliance check: information powers: third party notice: bank mandates: specimen mandate form
CH225175 · How to do a compliance check: information powers: third party notice: bank mandates: initial approach to bank
CH225180 · How to do a compliance check: information powers: third party notice: bank mandates: specimen letter
CH225185 · How to do a compliance check: information powers: third party notice: bank mandates: visits to banks
CH227500 · How to do a compliance check: information powers: identification notice
CH232450 · How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: specimen summary of reasons letter for FA08/SCH36
CH257000 · How to do a compliance check: using inspection powers: covert activity
CH257100 · How to do a compliance check: using inspection powers: covert activity: overview
CH29610 · Data gathering: penalties: reasonable excuse: overview
CH29620 · Data gathering: penalties: reasonable excuse: what is a reasonable excuse
CH29630 · Data gathering: penalties: reasonable excuse: what is reasonable excuse - examples
CH29640 · Data gathering: penalties: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
CH29650 · Data gathering: penalties: reasonable excuse: what is not reasonable excuse
CH29660 · Data gathering: penalties: reasonable excuse: shortage of funds
CH29670 · Data gathering, penalties: reasonable excuse: reliance on another person
CH29680 · Data gathering: penalties: reasonable excuse: when does a reasonable excuse end
CH300300 · The Human Rights Act and Penalties: behaviours and penalty ranges
CH40000 · Litigation and settlement strategy
CH401272 · Charging penalties:charging penalties: introduction: offshore asset based penalties: reductions for disclosure - quality of disclosure
CH402160 · Charging Penalties: establishing behaviour: evasion: introduction
CH402170 · Charging penalties: establishing behaviour: evasion: referral criteria
CH402175 · Charging Penalties: establishing behaviour: evasion: voluntary request for contractual disclosure facility (CDF)
CH402180 · Charging Penalties: establishing behaviour: evasion: referral process
CH403354 · Charging penalties: Calculating penalties: Potential Lost Revenue (PLR): obtaining the PLR in VAT Mainframe cases: amending the PLR using the VAT643
CH61520 · Penalties for failure to file on time: in what circumstances is a penalty payable: reasonable excuse: overview
CH61540 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse
CH61560 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse - examples
CH61580 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
CH61600 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: what is not a reasonable excuse
CH61620 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: shortage of funds
CH61640 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: reliance on another person
CH61660 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: when does a reasonable excuse end
CH62265 · Penalties for Failure to File on Time: Types of penalties for failure to file on time: Occasional returns and returns for periods of 6 months or more: 12 months further penalties: Offshore matter: Overview
CH62270 · Penalties for Failure to File on Time: Types of penalties for failure to file on time: Occasional returns and returns for periods of 6 months or more: 12 months further penalties: Offshore matter: Definition of an offshore matter
CH62275 · Penalties for Failure to File on Time: Types of penalties for failure to file on time: Occasional returns and returns for periods of 6 months or more: 12 months further penalties: Offshore matter: Categories of information
CH62280 · Penalties for Failure to File on Time: Types of penalties for failure to file on time: Occasional returns and returns for periods of 6 months or more: 12 months further penalties: Offshore matter: Categories of overseas territories
CH62285 · Penalties for Failure to File on Time: Types of penalties for failure to file on time: Occasional returns and returns for periods of 6 months or more: 12 months further penalties: Offshore matter: Information falls into more than one category
CH62290 · Penalties for failure to file on time: types of penalties for failure to file on time: occasional returns and returns for periods of 6 months or more: 12 months further penalties: offshore matter: amount of penalties involving an offshore matter
CH62291 · Penalties for failure to file on time: types of penalty for failure to file on time: occasional returns and returns for periods of 6 months or more: 12 month further penalties: offshore matter: offshore asset move penalty overview
CH62292 · Penalties for failure to file on time: types of penalties for failure to file on time: occasional returns and returns for periods of 6 months or more: 12 months further penalties: offshore matter: offshore asset move penalty action to take
CH71520 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: overview
CH71540 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse
CH71560 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse - examples
CH71580 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
CH71600 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: what is not a reasonable excuse
CH71620 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: shortage of funds
CH71640 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: reliance on another person
CH71660 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: when does a reasonable excuse end
CH73211 · Penalties for failure to notify: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: introduction
CH73212 · Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: Definition of an offshore matter
CH73213 · Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: Categories of failure
CH73214 · Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: Categories of overseas territories
CH73215 · Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: Deciding category a failure falls into
CH73216 · Penalties for failure to notify: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: category 2 penalty range
CH73217 · Penalties for failure to notify: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: category 3 penalty range
CH73218 · Penalties for failure to notify: penalty reduction for quality of disclosure: maximum and minimum penalties for failure to notify involving an offshore matter and income tax and capital gains tax: offshore asset move penalty overview
CH73219 · Penalties for failure to notify: penalty reduction for quality of disclosure: maximum and minimum penalties for failure to notify involving an offshore matter and income tax and capital gains tax: offshore asset move penalty action to take
CH82481 · Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for an inaccuracy involving an offshore matter: Introduction
CH82482 · Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: the definition of an offshore matter
CH82483 · Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Categories of inaccuracy
CH82484 · Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Categories of inaccuracy
CH82485 · Penalties for Inaccuracies: Calculating the penalty: Penalty reduction for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Deciding which category an inaccuracy falls into
CH82486 · Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Category 2 penalty range
CH82487 · Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Category 3 penalty range
CH82488 · Penalties for inaccuracies: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for inaccuracy involving an offshore matter: interaction of penalties
CH82489 · Penalties for inaccuracies: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for inaccuracy involving an offshore matter: offshore asset move penalties
CH92050 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: overview
CH92100 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse
CH92150 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse - examples
CH92200 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
CH92250 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: what is not a reasonable excuse
CH92300 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: reliance on another person
CH92350 · Penalties for VAT and Excise wrongdoing: in what circumstances is a penalty payable: reasonable excuse: shortage of funds
CH92400 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: when does a reasonable excuse end
CHUPDATE001 · Update index
CHUPDATE100225 · CH - Compliance Handbook: recent changes
CHUPDATE100312 · CH - Compliance Handbook: recent changes
CHUPDATE100401 · CH - Compliance Handbook: recent changes
CHUPDATE100512 · CH - Compliance Handbook: recent changes
CHUPDATE100607 · CH - Compliance Handbook: recent changes
CHUPDATE100628 · CH - Compliance Handbook: recent changes
CHUPDATE100826 · CH - Compliance Handbook: recent changes
CHUPDATE100930 · CH - Compliance Handbook: recent changes
CHUPDATE101008 · CH - Compliance Handbook: recent changes
CHUPDATE101029 · CH - Compliance Handbook: recent changes
CHUPDATE101116 · CH - Compliance Handbook: recent changes
CHUPDATE101222 · CH - Compliance Handbook: recent changes
CHUPDATE110106 · CH - Compliance Handbook: recent changes
CHUPDATE110401 · CH - Compliance Handbook: recent changes
CHUPDATE110503 · CH - Compliance Handbook: recent changes
CHUPDATE110527 · CH - Compliance Handbook: recent changes
CHUPDATE110613 · CH - Compliance Handbook: recent changes
CHUPDATE110624 · CH - Compliance Handbook: recent changes
CHUPDATE110811 · CH - Compliance Handbook: recent changes
CHUPDATE110930 · CH - Compliance Handbook: recent changes
CHUPDATE111031 · CH - Compliance Handbook: recent changes
CHUPDATE111115 · CH - Compliance Handbook: recent changes
CHUPDATE111208 · CH - Compliance Handbook: recent changes
CHUPDATE111223 · CH - Compliance Handbook: recent changes
CHUPDATE120120 · Compliance Manual: recent changes
CHUPDATE120402 · CH - Compliance Handbook: recent changes
CHUPDATE120511 · CH: Compliance Handbook: recent changes
CHUPDATE120622 · Compliance Manual: recent changes
CHUPDATE120726 · Compliance Manual: recent changes
CHUPDATE120831 · Compliance Manual: recent changes
CHUPDATE120920 · Compliance Handbook: recent changes
CHUPDATE121106 · Compliance Handbook: recent changes
CHUPDATE121220 · Compliance Handbook: recent changes
CHUPDATE130213 · Compliance Handbook: recent changes
CHUPDATE130315 · Compliance Handbook: recent changes
CHUPDATE130402 · Compliance Handbook: recent changes
CHUPDATE130515 · Compliance Handbook: recent changes
CHUPDATE130702 · Compliance Handbook: recent changes
CHUPDATE130805 · Compliance Handbook: recent changes
CHUPDATE130926 · Compliance Handbook: recent changes
CHUPDATE131108 · Compliance Handbook: recent changes
CHUPDATE131219 · Compliance Handbook: recent changes
CHUPDATE140207 · Compliance Handbook: recent changes
CHUPDATE140401 · Compliance Handbook: recent changes
CHUPDATE140509 · Compliance Handbook: recent changes
CHUPDATE140617 · Compliance Handbook: recent changes
CHUPDATE140723 · Compliance Handbook: recent changes
CHUPDATE140829 · Compliance Handbook: recent changes
CHUPDATE141006 · Compliance Handbook: recent changes
CHUPDATE141110 · Compliance Handbook: recent changes
CHUPDATE141217 · Compliance Handbook: recent changes
CHUPDATE141224 · Compliance Handbook: recent changes
CHUPDATE150212 · operational guidance: recent changes
CHUPDATE150401 · Compliance Handbook: recent changes
CHUPDATE150917 · Compliance Handbook: recent changes

Data gathering: Relevant data-holders and relevant data: contents
Data gathering: Relevant data-holders and relevant data: Dealings in other property: contents

CH29000 | Data gathering: Relevant data-holders and relevant data: Dealings in other property: contents

From HM Revenue & Customs · Compliance Handbook

Content unavailable at source

The source identifies this section, but does not currently provide its content. Related sections remain available below.