Summary

The aim of the Compliance Handbook is to give you clear and comprehensive guidance to help you and external customers understand and apply the penalties and compliance powers introduced by FA 2007 to FA 2013. The guidance is in two sections: The technical guidance (CH1 - CH199999) explains the legislation and the overall policy about the way it should be applied. The operational guidance (CH200000 onwards) explains how to use the penalties and powers in your job. We are still developing this manual and we will add further guidance as it is produced for all compliance matters, both technical and operational.

Contents

Technical guidance
  1. CH10000
    Record keeping: contents
  2. CH20000
    Information and inspection powers: contents
  3. CH28000
    Data gathering powers: contents
  4. CH40001
    Litigation and settlement strategy
  5. CH50000
    Assessing time limits: contents
  6. CH60000
    Penalties for failure to file on time: contents
  7. CH70000
    Penalties for failure to notify: contents
  8. CH80000
    Penalties for Inaccuracies: contents
  9. CH90000
    Penalties for VAT and excise wrongdoing: contents
  10. CH100000
    Offshore matters: contents
  11. CH140000
    Interest: contents
  12. CH150000
    Penalties for failure to pay on time: contents
  13. CH160000
    Reasonable excuse: contents
  14. CH170000
    Special reduction: contents
  15. CH180000
    Dishonest tax agents: contents
  16. CH190000
    Publishing details of deliberate tax defaulters: contents
  17. CH192000
    Penalties for failing to file VAT returns by the due date for periods from 1 January 2023: contents
  18. CH193000
    Penalties for failure to pay VAT on time from 1 January 2023: contents
  19. CH194000
    Electronic sales suppression: contents
  20. CH300000
    Human Rights Act and penalties: contents
Operational guidance
  1. CH930000
    COVID-19 Guidance
  2. CH200000
    How to do a compliance check: contents
  3. CH290000
    Evasion: contents
  4. CH400000
    Charging penalties: contents
  5. CH500000
    Publishing details of deliberate defaulters (PDDD): contents
  6. CH600000
    The One to Many Approach: contents
  7. CH800000
    Agent operational guidance: contents
Additional links
  1. CH900000
    Penalties for inaccuracies - specific documents - alphabetical list
  2. CH910000
    Contact link (technical guidance only)
  3. CH920000
    Feedback