1. GENERAL NEWS
1.1. Compliance checks and penalties
HMRC has published links to a video and various documents for
learning about compliance checks and penalties, particularly on
penalties for inaccuracies in documents and returns.
www.hmrc.gov.uk/agents/lt-training.htm
1.2. Agent Update
HMRC has issued the latest Agents Update.
www.hmrc.gov.uk/agents/update23.pdf
1.3. HMRC: Complaint Handling Guidance
HMRC's Complaint Handling Guidance (CHG) has been completely
restructured and rewritten. With regard to delayed tax refunds
paragraph CHG810 now reads as follows:
"If there is a complaint about a delayed repayment,
liaise with the relevant business area to see whether the repayment
claim can be dealt with in the same timescale as the complaint. The
business area may conclude that a provisional repayment may be
appropriate in some limited cases, but remember that our aim is to
settle the complaint fully within 15 working days."
