Compliance Handbook

The 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 emailhmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.The aim of the Compliance Handbook is to help users understand and apply HMRC's penalties and compliance powers, as set out by legislation.

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