Summary
皇冠体育app operational guidance chapters are under review as the relevant content is also published in the technical guidance chapters of this Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular content regularly, please [email protected] to let us know the specific content you find useful.皇冠体育app aim of the Compliance Handbook is to help users understand and apply HMRC's penalties and compliance powers, as set out by legislation.
Contents
Technical guidance
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CH10000Record keeping: contents
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CH20000Information and inspection powers: contents
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CH28000Data gathering powers: contents
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CH40001Litigation and settlement strategy
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CH50000Assessing time limits: contents
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CH60000Penalties for failure to file on time: contents
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CH70000Penalties for failure to notify: contents
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CH80000Penalties for Inaccuracies: contents
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CH90000Penalties for VAT and excise wrongdoing: contents
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CH100000Offshore matters: contents
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CH140000Interest: contents
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CH150000Penalties for failure to pay on time: contents
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CH160000Reasonable excuse: contents
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CH170000Special reduction: contents
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CH180000Dishonest tax agents: contents
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CH190000Publishing details of deliberate tax defaulters: contents
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CH192000Penalties for failing to file VAT returns by the due date for periods from 1 January 2023: contents
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CH193000Penalties for failure to pay VAT on time from 1 January 2023: contents
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CH194000Electronic sales suppression: contents
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CH300000Human Rights Act and penalties: contents
Operational guidance
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CH930000COVID-19 Guidance
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CH200000How to do a compliance check: contents
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CH290000Evasion: contents
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CH400000Charging penalties: contents
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CH500000Publishing details of deliberate defaulters (PDDD): contents
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CH600000皇冠体育app One to Many Approach: contents
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CH800000Agent operational guidance: contents