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Contents

Official guidance
Compliance Handbook

CH300000 · The Human Rights Act and Penalties

  • CH300100 · Background
  • CH300200 · HMRC penalties
  • CH300400 · What to do when you first identify an inaccuracy, failure or wrongdoing
  • CH300500 · What you must do when a penalty may be due
  • CH300550 · Who you must explain their Human Rights to
  • CH300600 · How to tell the person about penalties and their rights
  • CH300700 · When to tell the person about penalties and their rights
  • CH300800 · When to tell the person about penalties and their rights: examples
  • CH300900 · The Human Rights Act message and factsheet
  • CH300950 · The Human Rights Act message and factsheets for telephone interventions
  • CH301000 · Human Rights Act and Penalties: how to determine whether a person is liable to a penalty
  • CH301100 · Suspected deliberate evasion
  • CH301150 · The Human Rights Act and deceased persons
  • CH301200 · Human Rights Act and Penalties: why you must avoid delay
  • CH301300 · King v UK
  1. The Human Rights Act and Penalties: contents
  2. The Human Rights Act and Penalties: The Human Rights Act message and factsheets for telephone interventions

CH300950 | The Human Rights Act and Penalties: The Human Rights Act message and factsheets for telephone interventions

From HM Revenue & Customs · Compliance Handbook

CH300900 explains how to give the full text of the Human Rights Act message contained in factsheet CC/FS9(GOV.UK) - The Human Rights Act and Penalties. For most compliance work you will use the text at CH300900.

If your case is a telephone intervention, it may be more appropriate to use the standard Telephone Script.

You must also give or send the person a copy of factsheet CC/FS9 and the appropriate penalty factsheets.

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