Released 27 April 2026
HMRC have updated their internal manual containing guidance on penalties and compliance powers introduced by FA 2007 to FA 2013.
The manual has been updated as follows:
- CH28030 Data gathering:
Schedule 23 Finance Act 2011 – Updated paragraph ‘from 1 April 2015’ with details of periods effected;
- CH28120 Data gathering powers:
Details of power: Commencement date – Paragraph added under last bullet re amendment to Schedule 23 1 April 2015.
If you’re a member of Croner Navigate, explanatory details can be found at the links above. If not, speak to Croner to find out how you can use it together with information on Employment Taxes, Buainess Tax, Custom Duties, Excise duties and much more. Call 0844 561 8122. Please mention you are a member of SPA to get your discount.
