HMRC staff learning modules
HMRC have published a number of their internal staff learning modules for tax advisers and accountants, following discussions with representative bodies. These modules cover the new penalties and compliance checks.
HMRC have made minor changes to withhold some information where they believe disclosure might prejudice their activities and which is exempt from disclosure under the Freedom of Information Act.
A total of ten modules have been published covering the following tax issues:
- Information powers
- Inspection powers
- Penalties under Schedule 36 FA08
New penalty systems
- How the inaccuracy penalty affects the main taxes from 1 April 2009
- How the inaccuracy penalty will affect the other taxes from 1 April 2010
- The inaccuracy penalty legislation and how HMRC apply it
- A short overview of the failure to notify and VAT and Excise wrongdoing penalties
- Failure to notify penalty legislation and how HMRC will apply it
- VAT and Excise wrongdoing penalty legislation and how HMRC will apply it
The modules can be accessed on HMRC’s website at www.hmrc.gov.uk/about/hmrc-learning.htm