Updates: Compliance Operational Guidance
2024
Our Conduct and Behaviour: establishing how many officers should carry out a visit
Second paragraph amended. And the final paragraph regarding HR5128 removed as it is obsolete and the guidance can now be found on Service Central
2023
Our Conduct and Behaviour: customer service to disabled people: how to help: reasonable adjustments
page archived as now on Ocelot
Our Conduct and Behaviour: customer service to disabled people: how to help: penalty decisions
page archived a snow on Ocelot
page has been archived as now on Ocelot
page has been archived as now on Ocelot
Our Conduct and Behaviour: customer service to disabled people: how to help: future compliance
page archived as now on Ocelot
2022
This guidance has been removed following a review of its content revealed it is now obsolete.
This guidance has been removed following a review of its content revealed it is now obsolete.
This guidance has been removed following a review of its content revealed it is now obsolete.
This guidance has been removed following a review of its content revealed it is now obsolete.
This guidance has been removed following a review of its content revealed it is now obsolete.
This guidance has been removed following a review of its content revealed it is now obsolete.
Archived due to Ocelot transfer
Archived due to Ocelot transfer
Archived due to Ocelot transfer
Supporting Guidance: employer compliance: guidance by subject: settlement: voluntary restitution
redirected to guidance hub
redirected to guidance hub
redirected to guidance hub
Magnify Guidance: introduction to Magnify: background to Magnify
COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)
Magnify Guidance: introduction to Magnify: what Magnify will do for you
COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)
Magnify Guidance: introduction to Magnify: making use of Magnify
COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)
Magnify Guidance: opening Magnify: interaction with documentum
COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)
Magnify Guidance: opening Magnify: access routes into Magnify
COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)
Magnify Guidance: opening Magnify: my services - view CT returns and Ltd Co Examination Magnify
COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)
Magnify Guidance: opening Magnify: viewing a series of accounts using Magnify
COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)
Magnify Guidance: opening Magnify: CT risk mart
COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)
Magnify Guidance: the screen layout: default view
COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)
Magnify Guidance: the screen layout: tailoring the check list pane
COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)
Magnify Guidance: the screen layout: changing your view
COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)
Magnify Guidance: the screen layout: reset screen to default view
COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)
Redirect to Ocelot
Redirect to Ocelot
Redirect to Ocelot
Business specific: Compliance Checks Framework (CCF): mid-sized business (MSB): VAT: contents
Redirect to Ocelot
Redirect to Ocelot
Redirect to Ocelot
Redirect to Ocelot
Redirect to Ocelot
Business specific: compliance check framework (CCF): excise alcohol and tobacco: address risks
Redirect to Ocelot
Redirect to Ocelot
Redirect to Ocelot
Business specific: compliance check framework (CCF): excise oils: activity level process map
Redirect to Ocelot
Business specific: compliance check framework (CCF): excise oils: unannounced visit-first contact
redirect to ocelot
Business specific: compliance check framework (CCF): excise oils: address risks
Redirect to Ocelot
Redirect to Ocelot
Redirect to Ocelot
Redirect to Ocelot
Redirect to Ocelot
Redirect to Ocelot
Business specific guidance: compliance checks framework (CCF): excise: penalties
Redirect to Ocelot
Redirect to Ocelot
Business specific guidance: compliance checks framework (CCF): excise: prepare case for closure
Redirect to Ocelot
Business specific: Compliance Checks Framework (CCF): Excise: activity level process maps
Page deleted and replaced with direction to ocelot
Business specific guidance: compliance checks framework (CCF): excise: complete initial review
Page deleted with redirection to ocelot
Page deleted with redirection to ocelot
Business specific guidance: compliance checks framework (CCF): excise: determine type of check
Page deleted with redirection to ocelot
Business specific guidance: compliance checks framework (CCF): excise: plan unannounced visit
Page deleted wti redirection to ocelot
Page deleted with reference to ocelot
Page deleted and replaced with direction to ocelot
Business specific guidance: compliance checks framework (CCF): excise: address risks
Page deleted with redirection to ocelot
Deleted page with redirect to ocelot
Business specific: compliance check framework (CCF): excise oils: unannounced visit-first contact
Page deleted with redirection to ocelot
COG - Compliance Operational Guidance: update index
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: Recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: Recent changes to this guidance
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: changes 28 March 2013
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: changes 8 December 2014
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operation Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operation Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
Could you check with Barbara as to ask what has happened with this manual and to establish if they are removing it?
Compliance Operational Guidance: recent changes
Could you check with Barbara as to ask what has happened with this manual and to establish if they are removing it?
Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: recent changes
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Compliance Operational Guidance: changes 7 July 2014
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Compliance Operational Guidance: recent changes
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|Updated old domain dead links to CH page.
NPPS Exceptions Nil Penalty Cases - De-Minimis Level, MDTR, Reasonable Excuse and Out of time
Table fix to update GOV.UK
2021
Our Conduct and Behaviour: customer service to disabled people: how to help: reasonable adjustments
Changes made to 4th paragraph.
Archiving reason text added
Intervention planning: Caseflow: manager’s and caseworker’s quality assurance reviews
This page has been archived as the current process is being reviewed and guidance will be updated in due course.
unpublished
PDAC Guidance: case information: contents
unpublished
PDAC Guidance: case information: other details tab
unpublished
PDAC Guidance: further detailed information: contents
unpublished
PDAC Guidance: further detailed information: frequently asked questions
unpublished
PDAC Guidance: further detailed information: what to do if you make a mistake
unpublished
unpublished
PDAC Guidance: further detailed information: cost effectiveness of penalty assessments
unpublished
PDAC Guidance: about PDAC: contents
PDAC No longer used Guidance set to draft so users cannot access.
PDAC Guidance: about PDAC: security
PDAC No longer used Guidance set to draft so users cannot access.
PDAC Guidance: about PDAC: accessing PDAC
unpublished
PDAC Guidance: about PDAC: buttons available in PDAC
PDAC No longer used Guidance set to draft so users cannot access.
Penalty Decsions and Actions Checklist (PDAC) Tabs
unpublished
PDAC Guidance: about PDAC: guidance button
upublished
PDAC Guidance: about PDAC: accessibility and editing functions
PDAC No longer used Guidance set to draft so users cannot access.
PDAC Guidance: about PDAC: introduction to outputs
unpublsihed
PDAC Guidance: creating a PDAC
unpublished
PDAC Guidance: case information: overview tab: contents
Unpublished
PDAC Guidance: case information: overview tab: introduction
unpublished
PDAC Guidance: case information: overview tab: description of findings
Unpublished
PDAC Guidance: case information: overview tab: penalty type
unpublished
PDAC Guidance: case information: overview tab: tax regime
unpublished
unpublished
PDAC Guidance: case information: overview tab: add PLR
unpublished
PDAC Guidance: case information: overview tab: delayed tax
unpublished
PDAC Guidance: case information: overview tab: grouped penalty
PDAC No longer used Guidance set to draft so users cannot access.
PDAC Guidance: case information: factsheets tab
unpublished
PDAC Guidance: case information: behaviour tab
unpublished
PDAC Guidance: case information: disclosure tab
unpublished
PDAC Guidance: case information: suspension tab
unpublished
PDAC Guidance: case information: MDTRC/reasonable excuse/de-minimis tab
unpublished
PDAC Guidance: case information: underassessment tab
unpublished
PDAC Guidance: case information: adjustments tab
unpublished
PDAC Guidance: manager and authorisation: contents
unpublished
PDAC Guidance: manager and authorisation: introduction
unpublished
PDAC Guidance: manager and authorisation: manager recording
unpublished
PDAC Guidance: manager and authorisation: authorisation and unlocking
unpublished
PDAC Guidance: outputs: contents
unpublished
PDAC Guidance: outputs: introduction - NPPS100
unpublished
PDAC Guidance: outputs: creating the NPPS100S - penalty explanation schedule
unpublished
PDAC Guidance: outputs: creating the NPPS100 and NPPS101
unpublished
PDAC Guidance: outputs: VAT292
unpublished
PDAC Guidance: outputs: serious defaulters reporting system
unpublished
PDAC Guidance: outputs: outputting PDAC data to a text file
unpublished
PDAC Guidance: outputs: printing PDAC outputs
unpublished
PDAC Guidance: closure: contents
unpublished
PDAC Guidance: closure: closure tab
unpublished
PDAC Guidance: closure: storing the PDAC
unpublished
PDAC Guidance: appeals and reviews
unpublished
PDAC Guidance: about PDAC: introduction
PDAC No longer used Guidance set to draft so users cannot access.
Supporting Guidance: employer compliance: guidance by subject: settlement: contents
links to COG915085 archived
Page archived
2020
Reapplication of past change now that authorisation granted.
Content updates carried out as per COPGU mailbox referral 8245.
Our Conduct and Behaviour: customer service to disabled people: how to help: reasonable adjustments
updated with guidance on setting the extra support signal on Caseflow
Business specific guidance: compliance checks framework (CCF): excise: take formal settlement action
Covert Activity pause date updated to 30 April
Business specific guidance: compliance checks framework (CCF): excise: take formal settlement action
COVID-19 message inserted
Supporting Guidance: employer compliance: guidance by subject: liaison: insolvency & securities (IS)
Removed out of date guidance as per Measures request.
Compliance Measures: operational guidance: specific guidance for workstreams: insolvency
Updated page with revised Insolvency guidance from Measures
Serious Defaulter Reporting System (SDRS)
updated action added in Case Closed and removed No further action
2019
NPPS Guidance: create an NPPS case: process map - create a case from NPPS icon
I have unpublished this page to fall into line with the policy of unpublishing process maps in the NPPS COGs
NPPS Guidance: create an NPPS case: process map - create a case from Caseflow
Page unpublished in line with policy of unpublishing process maps in NPPS COGs
NPPS Guidance: create an NPPS case: process map - returning to Caseflow from NPPS
Page unpublished in line with policy of unpublishing process maps in NPPS COGs
Compliance Measures: cash collected: litigation
New Purdah and Litigation guidance
NPPS guidance: maintain penalty details - C-A Penalties:
Unpublished due to C-A Release not going ahead as planned on the 28/10/2019. Cogs will be republished when the functionality is released.
re-published on 01/11/2019 ahead of delayed release planned for 04/11/2019
NPPS guidance: maintain penalty details - C-A Penalties:
Unpublished due to C-A Release not going ahead as planned on the 28/10/2019. Cogs will be republished when the functionality is released.
NPPS Guidance: maintain penalty details: contents
COG 702 & 701 added
NPPS guidance: maintain penalty details - C-A Penalties: C-A DOTAS Penalty
Auth Section changed
NPPS guidance: maintain penalty details - C-A Penalties: C-A POTAS Penalty
Auth section changed
NPPS guidance: maintain penalty details - C-A Penalties: C-A DASVOIT Penalty
Auth section updated
NPPS guidance: maintain penalty details - C-A Penalties: C-A Enabler Penalty
Auth section & Appeal section amended
NPPS guidance: maintain penalty details - C-A Penalties: C-A GAAR Penalty
Authorisation section changed
NPPS guidance: maintain penalty details - C-A Penalties: C-A STAR Penalty
published
NPPS Guidance: maintain penalty details: process map - input details of the penalty
Unpublished in accordance with policy in readying guidance for transfer to Ocelot.
NPPS Guidance: issue calculation summary: process map - issue calculation summary
Now unpublished in accordance with policy regarding transfer of guidance to Ocelot.
NPPS Guidance: issue penalty assessment: process map - issue penalty assessment
Now unpublished in accordance with policy regarding transfer of guidance to Ocelot.
Serious Defaulter Reporting System (SDRS)
Text needed to be redacted as CH was referred to.
Now unpublished in accordance with policy regarding transfer of guidance to Ocelot.
NPPS Guidance: resolve a case: process map - resolve a case
Now unpublished as per policy regarding transfer of guidance to Ocelot.
NPPS Guidance: appeals: process map - reopen of NPPS case
Now unpublished as per policy regarding transfer of guidance to Ocelot.
NPPS Guidance: Maintain Penalty Details: process map - create bulk penalty lines
Unpublished following policy of unpublishing process maps in readiness for transfer of guidance to Ocelot.
NPPS Guidance: suspended penalties: process map - maintain suspensions
Unpublished following policy of unpublishing process maps in readiness for transfer of guidance to Ocelot.
NPPS Guidance: suspended penalties: process map - acceptance of suspension conditions
Unpublished following policy of unpublishing process maps in readiness for transfer of guidance to Ocelot.
NPPS Guidance: Create an NPPS Case: Create a Case From Caseflow
Redacted text due to reference to the Compliance Handbook
NPPS Guidance: maintain tax periods: process map - maintain tax periods
Now unpublished due to policy on unpublishing process maps in readiness for transfer of guidance to Ocelot
NPPS Guidance: Take Action Dropdown: Maintain Office Details
Streamlined guidance and removal of screenshots in line with the Ocelot platform and in preparation for a move from COGs to the Guidance Gateway
NPPS Guidance: case information: process map - case information
Unpublished in line with policy of unpublishing process map pages.
updated section 1 and added standard para database
Amend additional information in step 1
updated guidance to reflect the current referral process
Additional information added for RTBH and CPAC
new legislation introduced from 6 April 19 for post-graduate loans
NPPS Guidance: Suspended Penalties: Acceptance of Suspension Conditions
The Suspended Penalties workaround has been removed due to system enhancements.
Compliance Measures: operational guidance: future revenue benefit: contents
CCG Hub link updated
Business specific: compliance check framework: contents
sorted menu
Business specific: compliance check framework: contents
SDIL added to menu
Link to text version of process map
Compliance Measures: operational guidance: future revenue benefit: contents
link to CCG hub added as draft.
NPPS Guidance: Suspended Penalties: Resolving Suspended Cases: NPPS11 Not Returned
Review date added in
Review date added in
Review date added in
Review date added in
NPPS Guidance: Take Action Dropdown: Maintain Case Details
Review date added in
NPPS Guidance: Actions dropdown: Amend Penalty Details
Review date added in
Page archived
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Quality Assurance: quality standards: contents
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Repaired Link
2018
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Quality Assurance: introduction: contents
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Quality Assurance: introduction: aims of the quality assurance process
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Quality Assurance: introduction: overview of the quality assurance process
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Quality Assurance: introduction: roles and responsibilities: contents
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Quality Assurance: introduction: roles and responsibilities: Governance and Quality Team
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Quality Assurance: introduction: roles and responsibilities: manager
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Quality Assurance: introduction: roles and responsibilities: coach and mentor
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Quality Assurance: introduction: roles and responsibilities: PaceSetter
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Quality Assurance: introduction: quality assurance and appraisal process
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Quality Assurance: introduction: quality assurance and the performance board
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Quality Assurance: introduction: Large Business strategy
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Quality Assurance: risks to quality: contents
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Quality Assurance: risks to quality: definition of a risk to quality
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Quality Assurance: risks to quality: identifying a risk for the Quality Risk Plan
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Quality Assurance: risks to quality: assessing a risk for a Quality Risk Plan
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Quality Assurance: risks to quality: the Quality Risk Plan: contents
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Quality Assurance: risks to quality: The Quality Risk Plan: introduction
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Quality Assurance: risks to quality: the Quality Risk Plan: completing a Quality Risk Plan (QRP)
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Quality Assurance: risks to quality: Quality Risk Plan - preparing the template
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Quality Assurance: quality assurance reviews: contents
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Quality Assurance: quality assurance reviews: introduction
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Quality Assurance: quality assurance reviews: links to PaceSetter and performance management tools
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Quality Assurance: quality assurance reviews: purpose of the review
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Quality Assurance: quality assurance reviews: who should undertake them?
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Quality Assurance: quality assurance reviews: questions to ask
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Quality Assurance: quality assurance reviews: examples of key events
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Quality Assurance: quality assurance reviews: hot reviews: contents
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Quality Assurance: quality assurance reviews: hot reviews: introduction
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Quality Assurance: quality assurance reviews: hot reviews: key events and timing
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Quality Assurance: quality assurance reviews: cold reviews: contents
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Quality Assurance: quality assurance reviews: cold reviews: introduction
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Quality Assurance: quality assurance reviews: cold reviews: key events and timing
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Quality Assurance: quality assurance reviews: outcome of reviews
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Quality Assurance: quality standards: contents
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Quality Assurance: quality standards: introduction
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Quality Assurance: quality standards: aims of quality standards
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Quality Assurance: quality standards: quality standards as a tool for managers and staff
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Quality Assurance: quality standards: interaction with other performance tools
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Quality Assurance: quality standards: contents
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Quality Assurance: quality standards: introduction
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Quality Assurance: quality standards: business specific and non-compliance areas
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Quality Assurance: quality standards: compliance activity
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Quality Assurance: quality standards: Hidden Economy Group (HEG): contents
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Quality Assurance: quality standards: Hidden Economy Group (HEG): background
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Quality Assurance: quality standards: Hidden Economy Group (HEG): basic checks
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Quality Assurance: quality standards: Hidden Economy Group (HEG): credibility and lifestyle checks
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Quality Assurance: quality standards: Hidden Economy Group (HEG): recording information
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Quality Assurance: quality standards: Hidden Economy Group (HEG): quality standards
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Quality Assurance: quality standards: Hidden Economy Group (HEG): quality standards assessment form
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Quality Assurance: quality standards: compliance centres: contents
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Quality Assurance: quality standards: compliance centres: background
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Quality Assurance: quality standards: compliance centres: compliance centres
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Quality Assurance: quality standards: compliance centres: quality standards assessment
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Quality Assurance: glossary of terms: contents
Links to content archived
Quality Assurance: glossary of terms: abbreviations
Page archived
Quality Assurance: glossary of terms: definitions
Page archived
Compliance Measures: introduction: who should read this guidance and an overview
Inserted link to COG17540.
Compliance Measures: Deterrent Effect: what is Deterrent Effect?
page archived
Compliance Measures: Deterrent Effect: how will Deterrent Effect be calculated?
page archived
Compliance Measures: upstream compliance: how does HMRC measure revenue from upstream activities?
1st Para Deleted, change to third para, 4th para entered, deletion last sentence penultimate para.
Business specific guidance: compliance checks framework (CCF): determine type of check
Step 1 - point added for CIT checks only
2 links removed from additional information
Step 4 - Links to Verification checks, DHS & SEAT repaired
Step 3.1 changed to include new bullet point for OED letters and links to CH206250 and CH202050
Business specific: Compliance Checks Framework (CCF): Excise: contents
Removed reference and links to COG290500 and COG290550.
Business specific guidance: compliance checks framework (CCF): excise: plan unannounced visit
Add reference to any opening letters
step 4 - links to verification checks, DHS & SEAT repaired
NPPS100 to NPPS1
Business specific guidance: compliance checks framework (CCF): excise: take formal settlement action
Updates for new legislation for Landfill Tax
Page archived. Excise Alcohol and Tobacco SWIs now available at COG291000.
Page archived. Excise Oils SWIs now available at COG292000.
Updated step 2.1d. New steps for Oils PDA at 2.1e and 4.2.
Business specific: compliance check framework (CCF): excise oils: unannounced visit-first contact
formating
SME removed from Rejections and Returns link
Changes to step 6.1 and 6.5 re DLMO.
PBG VAT CRM added to navigation
PBG VAT CRM added to navigation
Additional key point about deleting from temporary document stores
Step 1.4 additional text about considering factsheets required.
Step 3.1 Addition of reference to CIT Factsheet CC/FS1g. Step 3.2 Minor amendment to wording. Steps 1 and 4 - minor formatting change.
Step 1.4 amended to include reference to new CIT factsheet CC/FS1g and align wording with Excise SWI. Couple of minor formatting amendments. Step 1 hyperlink added.
New step 3.1 re civil penalty action. Additional link to COG322100 at step 3.4.
Removed link to RTBH at step 1.
Business specific: compliance check framework (CCF): VAT Pre-Creds: complete initial review
DM Link repaired
Page archived
Updates necessary for up to date operational accuracy
Updated 'protocol agreement' link to "Specialist PT Expats".
Broken link
Deleted links to EM pages which have no longer exist and updated to reflect organisational changes.
Changed contact details from PSS tel numbers to TREST, Liaison mailbox.
PTCPP added at 3 sections to replace PAYE, SA & NIC (PSN)
Remove reference to obsolete factsheet and add link to gov.uk guidance
Added new first para including link to COG905085.
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Updated for Apprenticeship Levy
3rd bullet - Replaced RIS Automated Mailbox.
TAA link changed
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Changes to layout
NPPS Guidance: Suspended Penalties: Resolving Suspended Cases: NPPS11 Not Returned
changes to layout
Changes to layout
Changes to layout
Changes to layout
Supporting Guidance: employer compliance: guidance by subject: computations: trivial benefits
updated to reflect 6 April 2016 changes
Clarification - this does not apply to LB teams
Guidance on when to immediately issue Regulation 13 determinations added and general update.
As discussed with editor some content needed to be removed from this page and put on two new pages. Remaining text needed to be reviewed and updated.
Supporting guidance: employer compliance guidance by subject: penalties: simplified schemes
Guidance on obtaining agreement to consider penalties updated
Supporting Guidance: employer compliance: guidance by subject: Penalties: Apprenticeship Levy
formatting
New guidance on applying s72 penalty
Supporting Guidance: employer compliance: guidance by subject: letter of offer: acceptance
Guidance updated re LCAO and new link to MSB guidance at COG914571
Selected text for redaction
Amendments to make guidance more operationally accurate and up to date
Add note to advise that you should BF the case after issuing the warning letter.
Notes improved and more technically accurate regarding use of section 8 decisions
New contact details for Regulation 72F advice
New contract details for Local Compliance
Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: set-off
Repaired link to TALA and renamed it to Tax Administration Litigation & Advice
NPPS Guidance: Actions dropdown: Amend Penalty Details
Full review carried out on this COG as part of the ongoing NPPS guidance review.
Remove EMI only from the title
NPPS Guidance: appeals: no adjustment - release penalty for collection
Updated following BA review
NPPS Guidance: Take Action Dropdown: Maintain Case Details
Redaction changes
NPPS Guidance: Offshore Penalties: Income Tax (IT)
Full rewrite carried out as part of full NPPS review
NPPS Guidance: Offshore Penalties: Corporation Tax (CT)
Full rewrite as part of the ongoing NPPS guidance review
NPPS Guidance: Offshore Penalties: Capital Gains Tax (CGT)
Updated following NPPS review
NPPS Guidance: Offshore Penalties: Inheritance Tax (IHT)
Amended following NPPS review
Capitalisation of title, header size, spacing and redaction of text removed.
NPPS Guidance: Appeals: Withdraw Penalty Assessment
changes to layout
changes to layout
NPPS Guidance: managers' actions: introduction
Unpublished as no longer required
NPPS Guidance: managers’ actions: dashboard: contents
Removing from caseworkers view no longer required
Updated following NPPS review
NPPS Guidance: Suspended Penalties: Resolving Suspended Cases: NPPS11 Not Returned
Updated following NPPS review
Updated following NPPS review
Updated following NPPS review
Updated following NPPS review
NPPS Guidance: Further Detailed Information: Changing The Penalty Where an Error Has Been Identified
Updated following NPPS review
NPPS Guidance: Resolve a Case: Resolve a Case
Updated following NPPS review
NPPS Guidance: Appeals: Withdraw Penalty Assessment
Updated following NPPS review
NPPS Guidance: Appeals: Reopening a Case in NPPS for Late Filing Amendments or Raised in Error
Updated following NPPS review
Updated following NPPS review
Updated following NPPS review
Updated following NPPS Review
NPPS Guidance: Appeals: Apply Variation to Penalty - Penalty is Reduced to Nil
New text and screenshots
NPPS Guidance: Take Action Dropdown: Maintain Case Details
Redaction of text required
NPPS Guidance: About NPPS: Disability Discrimination Act View
Updated page with appropriate screen shots
NPPS Guidance: Case Information: Case Information
Updated following NPPS review
Reviewed as part of NPPS update
NPPS Guidance: Resolve a Case: Resolve a Case
Updated for NPPS review
NPPS Guidance: Appeals: Reopening a Case in NPPS for an Appeal
Add in new text and screenshots
NPPS Guidance: Actions Drop-Down List: Maintain Case Review Report
Updated following NPPS Guidance review
NPPS Guidance: About NPPS: Icons
Removal of incorrect sentences and spacing.
NPPS Guidance: Appeals: Enter/Update Details of an Appeal
Updating text and screenprints
NPPS Guidance: About NPPS: Icons
title change
NPPS Guidance: Actions Dropdown List: Reassign
title change
NPPS Guidance: managers' actions: introduction
Removed references to PDAC
NPPS Guidance: Suspended Penalties: Maintain Suspensions
Adding new images and text
NPPS Guidance: Actions Dropdown List: Reassign
Updating the heading
NPPS Guidance: About NPPS: Icons
updated with new screen prints and text
NPPS Guidance: Create an NPPS Case: Create a Case From NPPS Icon
COG reviewed as part of the ongoing NPPS review.
NPPS Guidance: Create and Issue Penalty Explanation Letter
Reviewing the guidance, adding new screenshots
NPPS Guidance: Create and Issue Penalty Assessment Letter
Full review carried out on this COG as part of the ongoing NPPS guidance review.
NPPS Guidance: Take Action Dropdown: Maintain Case Details
Added in new screenshots, text and removed redacted text
NPPS Guidance: Take Action Dropdown: Maintain Company Officer's Liability
COG reviewed as part of the ongoing NPPS review.
NPPS Guidance: Take Action Dropdown: Maintain Office Details
COG reviewed as part of the ongoing NPPS review.
NPPS Guidance: Actions dropdown: Maintain Customer / Agent
Full review carried out on this COG as part of the ongoing NPPS guidance review.
NPPS Guidance: Actions Dropdown List: Reassign
Full review carried out on this COG as part of the ongoing NPPS guidance review.
NPPS Guidance: Actions Dropdown: Update Linked Cases
Full review carried out on this COG as part of the ongoing NPPS guidance review.
NPPS Guidance: About NPPS: Opening a Case From the Workbasket
COG fully reviewed as part of the ongoing NPPS guidance review.
NPPS Guidance: Maintain Penalty Details: Bulk Create Penalty Lines
COG updated due to ongoing NPPS Guidance review
COG reviewed as part of the ongoing NPPS Guidance review
NPPS Guidance: Maintain Penalty Details: Input Details Of The Penalty
COG amended as part of the ongoing NPPS guidance review.
NPPS Guidance: Suspended Penalties: Acceptance of Suspension Conditions
COG reviewed as part of the ongoing NPPS review.
COG reviewed as part of the ongoing NPPS guidance review
COG reviewed as part of the ongoing NPPS review.
Serious Defaulter Reporting System (SDRS)
COG reviewed as part of the ongoing NPPS guidance review
Serious Defaulter Management Unit (SDMU) Portal
COG reviewed as part of the ongoing NPPS review.
NPPS Guidance: Take Action Dropdown: Maintain Alert
COG reviewed as part of the ongoing NPPS guidance review
COG reviewed as part of the ongoing NPPS review.
NPPS Guidance: Managers' Actions: Approval of Penalty
Full review carried out on this COG as part of the ongoing NPPS guidance review.
NPPS Guidance: Managers' Actions: Rejection of Penalty Approval
Full review carried out on this COG as part of the ongoing NPPS guidance review.
NPPS Guidance: Managers' Actions: Authorisation of Penalty
Removed screenshots and changed wording to show that caseworker has a choice of whether to send penalty to manager for authorisation
Full review carried out on this COG as part of the ongoing NPPS guidance review.
NPPS Guidance: Managers' Actions: Rejection of Penalty Authorisation
Full review carried out on this COG as part of the ongoing NPPS guidance review.
NPPS Guidance: About NPPS: NPPS
NPPS90020 has been enhanced as part of the full NPPS Guidance review.
NPPS Guidance: About NPPS: Accessing NPPS
NPPS90060 has been enhanced as part of the full NPPS Guidance review.
NPPS Guidance: about NPPS: NPPS headings
Images added
Full review carried out
COG enhanced
NPPS Guidance: About NPPS: NPPS Letters
COG changed due to full NPPS guidance review
NPPS Guidance: Maintain Tax Periods: Maintain Tax Periods
COG changed due to complete NPPS guidance review
Clarification as to when an incorrect claim for CIS deductions suffered can be amended
NPPS Guidance: managers' actions: introduction
out of date guidance
Compliance Measures: cash collected: consequential yield
Removed statement that Caseflow doesn't have a separate field to record consequential yield.
Update on page needed
NPPS Guidance: Maintain Penalty Details: Input Details Of The Penalty
Adding in penalty type details and screenprints
NPPS Guidance: suspended penalties: resolving suspended cases: contents
guidance no longer relevant and covered in another set of guidance - Maintain suspension conditions
Step 3.2b added reference to CC/FS1g factsheet and slight amendment to wording as a result. Quality diamond added about issue of factsheet.
Step 3.2b removed text about disregarding references to factsheets
Business specific guidance: compliance checks framework (CCF): excise: penalties
Updates for changes to Landfill Tax
Business specific: compliance check framework: contents
CLPI EC added to list
NPPS Exceptions Nil Penalty Cases - De-Minimis Level, MDTR, Reasonable Excuse and Out of time
New Nil penalty process
New Step 7 re updating case management system
CLPI EC added to navigation menu
NPPS Exceptions Nil Penalty Cases - De-Minimis Level, MDTR, Reasonable Excuse and Out of time
Grammar amended
Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): contents
Contents need updating to take into account new page COG904295
NPPS Guidance: suspended penalties: resolving suspended cases: contents
guidance no longer relevant and covered in another set of guidance - Maintain suspension conditions
NPPS Guidance: about NPPS: contents
new item added COG90190
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
additional step added at 3.3.c to include PCN
additioanl step added at 3.4.d to include PCN
additional step at 3.4.d to include PCN
additional step added at 3.4.d to include PCN
update necessary for maintenance of operational accuracy
2017
Updated the process and link to the stencil
New Factsheet for offshore tax evasion or non compliance check box added
NPPS Guidance: About NPPS: NPPS Letters
Penalty explanation letter updates including screen shots
Business specific: Compliance Checks Framework (CCF): plan unannounced visit
Add reference to any other opening letters
Supporting Guidance: employer compliance: guidance by subject: settlement: voluntary restitution
Updated remove the outdated attachment and to include reference to the new EC31 letter in SEES
Updated the process. New bullets added under 'Action by Reg 80 team'.
Links to content archived
Quality Assurance: introduction: roles and responsibilities: contents
Links to content archived
Clarified when interest is charged from in a contracted settlement and for Regulation 80.
Note added to include Regulation 147M assessments
Updating the guidance following a decision by the CIS Functional lead team
to unpublished
Removal of warning letter because EC24 in SEES has been updated and should be used
Business specific: compliance check framework: contents
CLPI added to menu
Business specific guidance: compliance checks framework (CCF): confirm and identify additional risks
New step 1.4 re student loan repayments. Link added to open source research.
New step 1.4 re student loan repayment and link added to CH201600
Updated to include reminder to consider Apprenticeship Levy
Business specific guidance: compliance checks framework (CCF): employer compliance: penalties
Corrected the links in step 1.4 so these link to the Schedule 55 guidance for PAYE RTI and CIS. Clarified what returns the 'Failure to submit' penalties relate to.
Updated for Apprenticeship Levy and to include the options for correcting the EPS.
Step 3 expanded on MSD and PDDD and added links to PM20850 and EM7410
Updated for Apprenticeship Levy
Corrected the links at Step 1.4 to link to the Schedule 55 guidance for PAYE and CIS returns. Step 1.9 clarified what returns the 'Failure to submit' penalties relate to.
Updated for Apprenticeship Levy and to include options for correcting EPS.
Step 3 expanded MSD and PDDD and added links to PM20850 and EM7410
New page added to section contents
Supporting Guidance: employer compliance: guidance by subject: settlement: contents
Add two new pages for Apprenticeship Levy
Supporting Guidance: employer compliance: guidance by subject: penalties: formal action
Updated to clarify that for some of the penalties you must use the PDAC to calculate the penalties
Updated to include the steps allowing the contactor to provide any new information for us to consider if they had a reasonable excuse for the late returns.
Links to COG903620 archived
NPPS Guidance: Offshore Penalties: Income Tax (IT)
Additional behaviour drop down added ‘Late Return Higher Liability’.
NPPS Guidance: Offshore Penalties: Corporation Tax (CT)
Additional behaviour type for 'Late Return, Higher Liability' added in
NPPS Guidance: Offshore Penalties: Capital Gains Tax (CGT)
Additional behaviour type 'Late Return, Higher Liability' added in
Scanning Guidance: large amounts of paperwork
Rewrite of guidance to reflect the change in the number of pages that can be scanned for one document.
Unpublished due to content now being incorporated into another COG.
Scanning guidance: recorded delivery
No longer required to be shown in list of COGs
inclusion of s72 penalties
Scanning Guidance: unprocessed tax returns
This COG is to be unpublished as no longer required
NPPS Guidance: Actions Dropdown: Update Linked Cases
Enhancements added 'Who' and 'Need to Know'
New COG which needs to be redacted.
Guidance no longer required.
Compliance Measures: Deterrent Effect: what is Deterrent Effect?
Archiving reason text added
requested by Measures. all reference to deterrence now at COG17510
Compliance Measures: Deterrent Effect: how will Deterrent Effect be calculated?
Archiving Reason - text added
As per request from Measures. All reference to Deterrence now located in COG17150
Serious Defaulter Management Unit (SDMU) Portal
Images added to text
New COG added for new VAT292 screen in NPPS
Images added to new COG for VAT 292 VALID screen
Remove EMI only from the title for COG945400
Brand New Manual COG added
Business specific: compliance check framework: contents
CIS menu contents added
NPPS Guidance: Managers' Actions: Rejection of Penalty Authorisation
Enhancements and new screenshot added
Business specific: Compliance Checks Framework (CCF): review information obtained
Updated step 1 re CIS and CIS menu added.
SWI updated for CIS
Quality diamonds reinstated, COG909390 removed, CIS menu added.
Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
New step 1.3a and 6.5 re CIS. CIS menu added.
New title and other changes at Step 2. New step 4.7 and CIS menu added.
Complete review and update of SWI incorporating CIS.
Quality diamonds needed to be reinstated.
Quality diamonds needed to be reinstated.
Quality diamonds needed to be reinstated.
Our Conduct and Behaviour: notebooks used to record compliance checks: contents
Page archived
Guidance moved to the Compliance Handbook
Our Conduct and Behaviour: notes of meeting: general
Guidance moved to the Compliance Handbook
Supporting guidance: employer compliance: guidance by subject: legislation: contents
Remove ISBC from chapter title
Section contents titles updated
Guidance on 'Immediately issuing Regulation 13 determinations' added and general update for language and tone
New step 4.1 re potential yield over £1m and subsequent renumbering
New step 3.1 re potential yield over £1m
New step 3.1 re potential yield over £1m
New step 1.1 re potential yield over £1m
New step 1.1 re potential yield over £1m
New steps 1.5,6 and 7 for Oils PDA
New step 1.1 re potential yield over £1m. New step 1.4 and 2.5.
New step 4.1 re potential yield
New step 1.1 re potential yield over £1m
New step 1.1 re potential yield over £1m
Supporting Guidance: employer compliance: guidance by subject: computations: introduction
TSS2000 replaced with My Services/Corporate Services/Receivables
ECR304 reference on SEES updated to included Employer Compliance/ECR Forms
Add reminder to review and un-set any signals set as part of compliance activity when they are no longer required.
Add guidance on how to recover liability due on payrolled benefits.
Ref to LC and dispensations removed
New step 3.1 re potential yield over £1m
NPPS Guidance: Maintain Tax Periods: Maintain Tax Periods
Formatting changes to screenshots
NPPS Guidance: take action dropdown: contents
Enhancements to the guidance and new page created
NPPS Guidance: Offshore Penalties: Income Tax (IT)
Changes to the Cut off date for penalty weightings changed and new screen prints added
NPPS Guidance: Offshore Penalties: Corporation Tax (CT)
Changes to the cut off date for new penalty weightings and new screenshots added
NPPS Guidance: Offshore Penalties: Capital Gains Tax (CGT)
Changes to the cut off date for new penalty weightings and new screen shots added
NPPS Guidance: Maintain Tax Periods: Maintain Tax Periods
Guidance has been enhanced. Added in New Screen prints.
Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - wealthy
Archiving reason text added
All wording in reference to LC removed (WP420)
Page archived
Page archived
Page archived
Supporting Guidance: employer compliance: guidance by subject: status: fact finding
Page archived
Supporting Guidance: employer compliance: guidance by subject: status: questioning the worker
Page archived
Supporting Guidance: employer compliance: guidance by subject: status: group of workers involved
Page archived
Supporting Guidance: employer compliance: guidance by subject: status: disputes
Page archived
Supporting Guidance: employer compliance: guidance by subject: status: previous ruling given
Page archived
Page archived
Page archived
Page archived
Advise where you can find the VAT641
NPPS Guidance: Appeals: Reopening a Case in NPPS for an Appeal
Image replaced due to upgrade
Added guidance on correcting an EPS submission
Updated and the stencils are now available in SEES. Reformatted and bullets added.
References to SEC changed to ES&I.
2 links to 'referral process guidance' inserted
ESM3000 link also repaired
Business specific guidance: compliance checks framework (CCF): need to know: quality
Link repaired
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties
link to VATCEP, EXCEP & CCEP replaced with CEP
DMB changed to DM at steps 5.1g and 14.1g
Also link to CEMA s118B replaced
link to CH253500 repaired
legacy EM and vsme links replaced
2 legacy links replaced - COG19200 and Import and Export links
LC removed from Authorising Officers name and link
Legacy links replaced
Legacy links replaced
Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): penalties
link to VATCEP, EXCEP & CCEP replaced with CEP
legacy links replaced
Business specific: compliance check framework (CCF): VAT Pre-Creds: prepare case for closure
legacy links replaced
Supporting Guidance: employer compliance: guidance by subject: liaison: CS&TD (Individuals Policy)
PSN replaced with PTCPP at 3 sections
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
several amendments made to SWI per WP445
Further amendments made to SWI per WP445.
Further updates made to SWI.
WP445 changes made to SWI
Business specific guidance: compliance checks framework (CCF): confirm and identify additional risks
SME removed from Rejections and Returns
EM0302 removed
New links to Evasion Referrals and TAA added
Business specific: Compliance Checks Framework (CCF): penalties
link to VATCEP, EXCEP & CCEP replaced with CEP
link to LC authorising officers removed
Replace telephone number with the correct number and remove redaction
DMB changed to DM at steps 5.1g and 14.1g
Also link repaired to ch253500 & CH206670
NPPS Guidance: Appeals: Reopening a Case in NPPS for an Appeal
Images replaced due to system upgrade
NPPS Guidance: Appeals: Enter/Update Details of an Appeal
Images updated due to system upgrade
NPPS Guidance: appeals: no adjustment - release penalty for collection
Images replaced due to system upgrade
NPPS Guidance: Actions Dropdown: Update Linked Cases
All images replaced due to system upgrade
NPPS Guidance: Create an NPPS Case: Create a Case From NPPS Icon
Updated screenshots
NPPS Guidance: Maintain Tax Periods: Maintain Tax Periods
Addition of new screenshot
NPPS Guidance: Managers' Actions: Rejection of Penalty Authorisation
Images replaced due to system upgrade
NPPS Guidance: managers' actions: dashboard: daily process resolution for last week
Updated images required
Compliance Operational Guidance: glossary
Removed Specialist Employer Compliance (SEC) and replaced with Employment Status & Intermediaries (ES&I)
Group added to CCG DRB step 4.1
NPPS Guidance: Offshore Penalties: Capital Gains Tax (CGT)
Images needed replacing due to system upgrade
Reference to SI changed to FIS
Reference to SI changed to FIS
NPPS Guidance: Offshore Penalties: Income Tax (IT)
New images required for NPPS upgrade
NPPS Guidance: Offshore Penalties: Corporation Tax (CT)
Images replaced due to system upgrade
Group after Customer Compliance
Dispute Resolution Board link replaced with Customer Compliance Disputes Resolution Board link
EM0302 link removed
Dispute Resolution Board link replaced with Customer Compliance Dispute Resolution Board link
EM0302 link removed
Dispute Resolution Board link replaced with Customer Compliance Dispute Resolution Board link
EM0302 link removed
Dispute Resolution Board link amended to Customer Compliance Disputes Resolution Board
E & C Dispute Resolution Board link replaced with Customer Compliance Group Disputes Resolution Board
SEAT link repaired
LC Manager link removed
Dispute Resolution Board link replaced with Customer Compliance Disputes Resolution Board link
Dispute Resolution Board link changed to Customer Compliance Disputes Resolution Board
Dispute Resolution Board link changed to Customer Compliance Disputes resolution Board
Business specific guidance: compliance checks framework (CCF): complete initial review
SME Rejections and Returns amended to remove SME
SME removed from Rejections and Returns link
SME removed from Rejections and Returns link
SME removed from Rejections and Returns link
SME removed from Rejections and Returns link
Changed ES&I to full title.
EM0302 removed
Evasion Referrals & TAA links added
Dispute Resolution Board name and link updated, also ES & I name replaced SEC
EM0302 removed
new links for Evasion Referrals and TAA added
redaction removed as requested
Link for Rejections and Returns amended
EM0302 removed
Evasion Referral & TAA links added
Step 4.3 SEC referrals changed to ES & I
CIS link repaired
EM0302 removed
SEAT link repaired
Evasion referrals & TAA links added
Rejections and Returns link amended
EM0302 link removed
Evasion Referrals and TAA links added
TAA Technical link replaced
Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
CIS link repaired
EM0603 removed
CIS link at step 6.9 repaired and EM0603 at Step 8 removed
SEES PDAC link at step 10 also repaired
CIS link repaired at step 6.9
link to EM0603 at step 8 removed
PT International changed to Charities, Savings & International
NPPS Guidance: maintain penalty details: contents
New page created for Offshore Penalties to reflect legislation
NPPS Guidance: Offshore Penalties: Capital Gains Tax (CGT)
Links to Cogs
Replaced SEC with ES&I under 'Customer Group' and 'Specific Area'
addition of the C18 checklist as part of the process for the checking officer
NPPS Guidance: Offshore Penalties: Income Tax (IT)
Link to bookmark
NPPS Guidance: Offshore Penalties: Corporation Tax (CT)
Linking to bookmarks
Removed reference to E13 booklet.
Supporting Guidance: employer compliance: guidance by subject: penalties: formal action
Include reference to failure to file penalties for RTI returns
Business specific guidance: compliance checks framework (CCF): need to know: quality
Step 3 - Added link and bullet point to CH402170
Business specific: compliance check framework: contents
VAT Pre creds added to menu
Linked to Embassy Team mailbox.
page updated to reflect change of team name and mailbox
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks
Updated throughout for Case Management System/Truce. Navigation table updated and new additional info links.
Step 5 updated re CMS/Truce and navigation table updated.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties
Updated steps 1 and 3 re CMS/Truce. New text at step 3.3 and Pre Creds added to navigation.
Steps 1, 3 and 5 updated re CMS/Truce. Navigation updated re Pre Creds.
New step 3.2c and updated step 4. Navigation updated.
Business specific: Compliance Checks Framework (CCF): plan covert activity
Steps 1,6 and 8 updated re Case Management System and Truce. Navigation panel updated.
Team manager(SO or above) replaced with line manager
Compliance Measures: cash collected: consequential yield
Removed statement that Caseflow doesn't have a separate field to record consequential yield.
2016
Business specific: Compliance Checks Framework (CCF): plan covert activity
New Step 7 Covert Activity. Update to final bullet at Step 8.
Updated with the name and location of NIRS2 Calc Support
Business specific: compliance check framework: contents
Excise Alcohol and Tobacco and Excise Oils added.
Referral links updated with new pages COG904620/21
Quality Assurance: quality assurance reviews: outcome of reviews
Removed final bullet point and revised the new final bullet point.
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Supporting Guidance: employer compliance: guidance by subject: liaison: within the customer groups
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top pf Page' Deleted
Supporting Guidance: employer compliance: guidance by subject: liaison: large business
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Supporting Guidance: employer compliance: guidance by subject: liaison: CS&TD (Individuals Policy)
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top Page' Deleted
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of page' deleted.
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Supporting Guidance: employer compliance: guidance by subject: status: contents
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Supporting Guidance: employer compliance: guidance by subject: status: fact finding
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Supporting Guidance: employer compliance: guidance by subject: status: group of workers involved
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Supporting Guidance: employer compliance: guidance by subject: status: disputes
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Supporting Guidance: employer compliance: guidance by subject: status: previous ruling given
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.
Alternative rights of recovery (PAYE directions): general: introduction
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Alternative rights of recovery (PAYE directions): general: receiving and registering cases
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Alternative rights of recovery (PAYE directions): general: interpretation
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).
Compliance Measures: upstream compliance: contents
added link to contents
Business specific guidance: compliance checks framework (CCF): complete initial review
The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) -
If you consider there are avoidance risks follow guidance AHP
WP 433 IC-0003 addition of quality diamond at Step 11
New step 7 re sensitive case referral. & The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) ... If you consider there are avoidance risks follow guidance AHP
Business specific guidance: compliance checks framework (CCF): excise: complete initial review
New step 7 re sensitive case referral & The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) ... If you consider there are avoidance risks follow guidance AHP
The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) ... If you consider there are avoidance risks follow guidance AHP
The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) ... If you consider there are avoidance risks follow guidance AHP
The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) ... If you consider there are avoidance risks follow guidance AHP
New step 7 re sensitive case referral & The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) ... If you consider there are avoidance risks follow guidance AHP
Changes to 2nd Paragraph, 1st bullet, 5th bullet. 8th bullet removed
Business specific: Compliance Checks Framework (CCF): prepare case for closure
New Step 2.2 re S9A , 12AC and Discovery checks.
Step 2.2 added reference to Discovery checks and ITSA28E
Added text to Step 3 re MSD and PDDD
Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): penalties
Added text to Step 3 re MSD and PDDD.
Corrected formatting of quality symbols
Compliance measures: operational guidance: Future Revenue Benefit: does FRB apply?
Added reference to FRB1 - FRB checklist.
Replaced attachment 'Compliance Check table' with latest version.
Business specific guidance: compliance checks framework (CCF): determine type of check
Header text added re CRM cases and PBG VAT CRM added to navigation.
PBG VAT CRM added to navigation
commas added
spelling error in title - compliane
Link to CIS Reform Test Bank updated and redacted as requested
Our conduct and behaviour: contents
Recording information guidance moved to the CH
Our Conduct and Behaviour: recording information: general
Guidance moved to the CH.
Our Conduct and Behaviour: recording information: what information should be recorded and retained
guidance moved to the Compliance Handbook
Guidance moved to the Compliance Handbook
Guidance moved to the Compliance Handbook
Guidance moved to the Compliance Handbook
Guidance moved to the Compliance Handbook
Guidance moved to the Compliance Handbook
Guidance moved to the Compliance Handbook
Guidance moved to the Compliance Handbook
Our Conduct and Behaviour: notebooks used to record compliance checks: contents
Guidance moved to the Compliance Handbook
Our Conduct and Behaviour: notebooks used to record compliance checks: general
Guidance moved to the Compliance Handbook
Our Conduct and Behaviour: notebooks used to record compliance checks: suitable notebooks
Guidance moved to the Compliance Handbook
Guidance moved to the Compliance Handbook
Guidance moved to the Compliance Handbook
Our Conduct and Behaviour: notebooks used to record compliance checks: completion of notebooks
Guidance moved to the Compliance Handbook
Guidance moved to the Compliance Handbook
Our Conduct and Behaviour: notes of meeting: contents
Guidance moved to the Compliance Handbook
Our Conduct and Behaviour: notes of meeting: general
Guidance moved to the Compliance Handbook
Our Conduct and Behaviour: notes of meeting: audio or video recording of a meeting
Guidance moved to the Compliance Handbook
Step 1.4 text changed from 'the' to 'any relevant letters..'
Recording information and notebooks links updated at steps 5 and 8. Additional text at step 3.2b to disregard factsheets and notice of inspection.
Compliance Measures: cash collected: what is cash collected?
Expanded info in 2nd para.
Compliance Measures: introduction: rationale for the changes
Minor changes x 3.
Compliance Measures: introduction: further help
SPOC details updated.
Amended to clarify that we can only make a direction for income tax which has been self assessed or paid on account.
Amended to clarify that we can only make a direction for income tax which has been self assessed or paid on account .
Amended to clarify that we can only make a direction for income tax which has been self assessed or paid on account
Amended to clarify that we can only make a direction for income tax which has been self assessed or paid on account
Attachment 'Practical example' added into page and formatting changed
Business specific: compliance check framework (CCF): need to know: CIT disclosure
Quality symbol reformatted
Business specific: compliance check framework (CCF): need to know: CIT evasion referral process
Quality symbols reformatted
Business specific: compliance check framework (CCF): need to know: CIT evasion PN300 meeting
Quality symbols reformatted.
Step 4 - Repaired 3 broken links and updated 2 redirected CH links.
Business specific: compliance check framework (CCF): need to know: CIT disclosure
Links updated. Navigation table heading added.
Business specific: compliance check framework (CCF): need to know: CIT evasion referral process
Links updated, Navigation heading added.
Business specific: compliance check framework (CCF): need to know: CIT evasion PN300 meeting
LInks updated. Navigation header added.
Business specific: Compliance Checks Framework (CCF): prepare case for closure
Aligned steps 3 to 7 to other SWIs. Repaired LC memo link. New step 11 - Review any formal charges. New step 16 re updating referrals.
Quality Assurance: risks to quality: the Quality Risk Plan: completing a Quality Risk Plan (QRP)
Updated sentence.
Deleted 'employer's COG905290' link
Clarification - this does not apply to LB teams.
Checklist updated and additional checks for Contract Settlement and formal charges inserted
Supporting guidance: employer compliance: contents
Business Record Checks (BRC) guidance unpublished