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Contents

Official guidance
Compliance Handbook
  • 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
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  • CHUPDATE120120 · Compliance Manual: recent changes
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  • CHUPDATE120622 · Compliance Manual: recent changes
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  • CHUPDATE150212 · operational guidance: recent changes
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  1. Compliance Handbook
  2. CH - Compliance Handbook: recent changes

CHUPDATE110613 | CH - Compliance Handbook: recent changes

From HM Revenue & Customs · Compliance Handbook

Below are details of the amendments that were published on 13 June (see the update index for all updates)

SectionDetails of update
CH402700Slight revision to include links to the technical guidance in the CH and better support the Penalty Decisions and Actions Checklist (PDAC)
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