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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Compliance Operational Guidance: COG A to Z

A

Abatement for Cooperation - pre April 2009 COG914110
   
Abatement for Disclosure - pre April 2009 COG914100
Abatement for Seriousness - pre April 2009 COG914120
Abatement Objectives - pre April 2009 COG914095
Abatement Structure - pre April 2009 COG914090
Acceptance - Letter of Offer COG914570
Accompanied Visits COG905060
Action Plan - Local Compliance Businesses COG905610
Action to be taken by Authorising Team - Direction under Regulation 72F COG915310
Action to Take on Daily Travel Payments COG930600
Additional Statutory Paternity Pay (ASPP) COG903570
Age Exemption Certificates COG905200
Agency Workers COG908600
Agency Workers - Avoidance Through Short Term Engagements COG908610
Agents and Other Individuals - pre April 2009 COG914140
Agreement with Employer or Contractor COG908190
Agricultural Casual and Harvest Workers COG908530
Agricultural Casual and Harvest Workers - Equitable Treatment COG908570
Agricultural Casual and Harvest Workers - Inadequate Records COG908560
Agricultural Casual and Harvest Workers - NIC Liability COG908540
Agricultural Casual and Harvest Workers - PAYE Action Required COG908550
Agricultural Gangmasters COG908580
Aims of the quality assurance process COG12100
Airline Industry - Flight Duty Allowances and Sector Pay COG908650
Allowances and Conditions of Payment - Example of Types of COG930810
Amending a Charge - Contract Settlements - SAFE COG915145
Appeals - Direction under Regulation 72F COG915315
Appeals - Penalties COG914305
Appeals and Review Units (A&R) COG904565
Application for a Certificate - Knowingly or Recklessly Making a False Statement or Furnishing a False Document (until 5 April 2007) - CIS COG914215
Appraisal process and quality assurance COG12250
Approved Pension Schemes COG913560
Arrears of Pay - Closed Years COG905185
Arrears of Pay - Employer and Contractor’s Role COG903530
Assessing a risk for a Quality Risk Plan COG12650
Authority - Dispensations COG907090
Avoidance Schemes COG904560
Avoidance Through Short Term Engagements - Agency Workers COG908610
Awareness of Serious Evasion COG905305

B

Background to Determining Status COG907510
   
Background to Quality Assurance COG12050
Benefits and Expenses COG903540
Benefits and Understated Benefits - Failure to Report COG915610
Benefits in Kind - Employer Not Willing to Settle Employee’s Liability COG908070
Benefits in Kind - Employer Willing to Settle Employee’s Liability COG908060
Benefits in Kind - Expenses, Benefits and Pecuniary Liabilities COG911010
Broader Coverage - Dispensations Applications COG915820
Broader Coverage - Error Penalties COG915745
Broader Coverage - PAYE Settlement Agreement (PSA) COG915770
Broader Coverage - Repayments Stopped COG915800
Broader Coverage - Status opinion requested by customer COG915750
Broader Coverage - Termination Payments COG915780
Broader Coverage - Yield arising COG907240
Business Records Checks (Compliance measures) COG18310
Business Records Checks Guidance for Visiting Officers and Managers COG940000
Business Return of the Employer/Contractor COG906020

C

Calculating Interest COG908170
   
Cancellation of a Case COG905055
Cancellation of gross payment registration (from 6 April 2007) - CIS COG910110
Caravan Accommodation Payments - Disagreement COG930750
Caravan Accommodation Provided by Employee COG930740
Caravan Accommodation Provided by Employer COG930730
Care of Official Papers COG905070
Case Progression COG905680
Caseworkers/frontline staff with direct customer contact COG12240
Caseworker - Role of COG907530
Caseworker checklist for completed cases - Settlement COG915080
Cash collected: Calculation and Recording COG18105
Certificate of Disclosure - Settlement COG915090
Certificate of Election COG905205
Certifying Document method - CIS (until 5 April 2007) COG909560
Change in Interest Rate - Computations COG908160
Changes to a Subcontractor’s Tax Treatment (from 6 April 2007) - CIS COG910100
Charge Interest - whether to COG908150
Charity, Assets and Residence (CAR) - Specialist teams COG904720
Checks reveal a Discrepancy or Inaccuracy COG906040
CIS - Applications for a Certificate - Knowingly or Recklessly Making a False Statement or Furnishing a False Document (until 5 April 2007) COG914215
CIS - Cancellation of gross payment registration (from 6 April 2007) COG910110
CIS - Certifying Document method (until 5 April 2007) COG909560
CIS - Changes to a Subcontractor’s Tax Treatment (from 6 April 2007) COG910100
CIS - Subcontractor Claiming Credit for Deductions Suffered COG909230
CIS - Computations COG908050
CIS - Construction Industry Tax Deduction Scheme (CITDS) - Background COG909290
CIS - Construction Industry Training Board (CITB) Levy COG909260
CIS - Contractor makes Voluntary Disclosure of Non-Operation of Scheme COG909035
CIS - Contractor Returns (from 6 April 2007) COG910150
CIS - Contractor Returns (until 5 April 2007) COG909630
CIS - Deductions Not Suffered by the Subcontractor COG909210
CIS - Deemed Contractors COG909050
CIS - Document Abuse (from 6 April 2007) COG910120
CIS - Document Abuse (until 5 April 2007) COG909610
CIS - Extending the Review COG909240
CIS - Failure to Inspect a Registration Card (until 5 April 2007) COG914245
CIS - Failure to Make a Declaration (Form CIS300) (from 6 April 2007) COG914280
CIS - Failure to Notify a Change in Control in the Company (from 6 April 2007) COG914265
CIS - Failure to Notify a Change in Control in the Company (until 5 April 2007) COG914220
CIS - Failure to Obtain/Submit CIS24 Vouchers (until 5 April 2007) COG914225
CIS - Failure to Provide a Subcontractor with a Written Statement of Payments and Deductions Made (from 6 April 2007) COG914270
CIS - Failure to Submit a Monthly Return - Section 98A Penalties - CIS Mitigation Policy (from 6 April 2007 to 5 October 2011) COG914296
CIS - Failure to Submit a Monthly Return - Section 98A Penalties - First 12 Months of Lateness (from 6 April 2007 to 5 October 2011) COG914290
CIS - Failure to Submit a Monthly Return - Section 98A Penalties - Over 12 Months of Lateness (from 6 April 2007 to 5 October 2011) COG914295
CIS - Failure to Submit CIS23 Vouchers (until 5 April 2007) COG914230
CIS - Failure to surrender a Certificate (until 5 April 2007) COG914255
CIS - Follow Up Action to Take - Advice Given COG909340
CIS - Following the Risk COG909140
CIS from 06-04-2007 - raising formal penalty determinations COG914297
CIS - Getting Started - (from 6 April 2007) COG910020
CIS - Improper Use of Certifying Documents (until 5 April 2007) COG909600
CIS - Incorrect Monthly Returns (from 6 April 2007) - Pre April 2009 COG914300
CIS - Introduction COG909020
CIS - IT Systems COG909110
CIS - Liaison with other business teams COG909100
CIS - Making an Incorrect Declaration (Form CIS300) (from 6 April 2007) COG914285
CIS - Making Payments to Subcontractors (from 6 April 2007) COG910050
CIS - Materials COG909190
CIS - New Schemes (Previously Pseudo Schemes) COG909330
CIS - Open Month Inaccuracies (from 6 April 2007) COG910130
CIS - Open Year Inaccuracies (until 5 April 2007) COG909620
CIS - Overview - (from 6 April 2007) COG910010
CIS - Overview - (until 5 April 2007) COG909510
CIS - Payments ‘Grossed Up’ by the Contractor COG909220
CIS - Payments to a Third Party (from 6 April 2007) COG910060
CIS - Payments to a Third Party (from 6 April 2007) - Inaccuracy Discovered COG910070
CIS - Payments to a Third Party (until 5 April 2007) COG909580
CIS - Payments to a Third Party (until 5 April 2007) - Inaccuracy Discovered COG909590
CIS - Payments to HMRC (from 6 April 2007) COG910140
CIS - Penalties Overview COG909350
CIS - Providing a Subcontractor with an Incorrect Written Statement of Payments and Deductions Made (from 6 April 2007) COG914275
CIS - Providing False Information for Registration Purposes (from 6 April 2007) COG914260
CIS - Registering for the scheme - (from 6 April 2007) COG910030
CIS - Role of Processing Centre - Netherton COG909070
CIS - Role of the Construction Industry Review Caseworker (CI Caseworker) COG909060
CIS - Role of the Processing Centre - CIS Centre Newry N. Ireland COG909080
CIS - Scope of the Schemes COG909030
CIS - Submission of Inaccurate or Incomplete CIS25 Vouchers (until 5 April 2007) COG914250
CIS - Submission of Incorrect CIS23 Vouchers (until 5 April 2007) COG914235
CIS - Tax Treatment (from 6 April 2007) COG910080
CIS - Tax Treatment Qualifying Test (from 6 April 2007) COG910090
CIS - Third Party information - HUMINT COG909280
CIS - Tools to Support CI Workers COG909120
CIS - Transitional Period - Background COG909310
CIS - Under Deductions - How the Contractor Should Treat COG909200
CIS - Unlawful Disposal or Possession of CIS Documents (until 5 April 2007) COG914240
CIS - Value Added Tax (VAT) COG909250
CIS - Verification Process - (from 6 April 2007) COG910040
CIS - Vouchers (until 5 April 2007) COG909570
CIS - Walk Through Tests COG909130
CIS (from 6 April 2007) - Background COG909320
CIS (until 5 April 2007) - Background COG909300
CIS5 or CIS5 (Partner) - Tax Certificate (until 5 April 2007) COG909550
CIS6 - Tax Certificate (until 5 April 2007) COG909540
Civil Service Code - e-learning COG11200
Claim for Accepting Less than the Full Employer Liability COG906560
Claiming Credit for Deductions - CIS COG909230
Class 1A Failure to Submit Form P11D(b) COG914055
Class 1A NIC - Prior to 2000-2001 COG914200
Class 1A NIC Incorrect Form P11D(b) - pre April 2010 COG914075
Class 6 Amendment - Contract Settlements - SAFE COG915140
Class 6 Charge Paid Late - Interest COG908180
Class 6 Settlement - Further Meeting Required COG906170
Class 6 Settlement - Tax relief COG915085
Class 6 Settlement - When to Include the Open Year COG906600
Closed Year Check COG906180
Closed Years - Arrears of Pay COG905185
Clubs and Unincorporated bodies COG908590
Completing a Quality Risk Plan (QRP) COG12730
Completing Returns or Records COG905105
Complex Personal Tax Teams (CPTT) COG904572
Compliance Centres COG18330
Compliance Check - IR35 Service Company COG908690
Compliance Measures COG17000
Compliance Measures - What is Cash Collected? COG17105
Compliance Measures - Deterrent Effect COG17410
Compliance Support COG904525
Computation for PAYE and NIC - Example COG908030
Computations - Change in Interest Rate COG908160
Computations - Introduction COG908010
Computer Parameter Reports COG905235
Computer Payroll Replaces Manual System COG905225
Computer Spreadsheet Packages COG905230
Concluding the Meeting - Before Leaving Employer’s/Contractor’s Premises COG905285
Conditions Applicable - Direction under Regulation 72F COG915270
Conduct of Compliance Officers COG11400
Conduct the Settlement Meeting - How to COG914165
Conducting the Settlement Meeting - Who does it? COG914160
Confidentiality and Exchange of Information COG904510
Considering a Direction - Direction under Regulation 72F - Action by Caseworker COG915285
Construction Industry Training Board (CITB) Levy COG909260
Construction Industry Workers - Background COG907610
Contract Settlement Form (CSF) COG915095
Contract Settlements - SAFE - Amending a Charge COG915145
Contract Settlements - SAFE - Class 6 Amendment COG915140
Contract Settlements - SAFE - How Payments on Account are Allocated COG915110
Contract Settlements - SAFE - Instalment Offers COG915125
Contract Settlements - SAFE - Locking Payments on Account COG915115
Contract Settlements - SAFE - Lump Sum Offers with more than 30 days to pay COG915130
Contract Settlements - SAFE - Re-opening a Contract Settlement COG915135
Contract Settlements - SAFE - Unlocking Payments on Account COG915120
Contract Settlements Unit (CSU) - contacting COG914577
Contractor/Subcontractor - What is a COG909040
Contractor Returns (from 6 April 2007) - CIS COG910150
Contractor Returns (until 5 April 2007) - CIS COG909630
Coach and Mentor - Quality Assurance COG12235
Cooperation - Pre April 2009 - Things to Consider COG914115
Copying and Removal of Records COG905280
Cost Effectiveness - For Abated or Reduced Penalties COG914040
Court Fees COG915720
Court Fees - Included in a Settlement COG915230
Court Fees - Not included in a Settlement COG915235
Credit or Charge Cards COG911030
Criminal Investigation (Compliance Measures) COG18360
Cross Tax Awareness COG904540
Cross Tax Referral - Settlement COG915100
Culpability COG907640
Culpability - Warning of Penalties COG915050
Culpability - Establishing Serious Evasion (Fraud) or Neglect for Penalties COG906110
Culpability - What Does it Mean? COG915040
Culpability and Penalties COG915045
Customer Groups - Liaison COG904515
Customer Service - Status - Background COG907260
Customer Service - Status - Enquiry from the Engager COG907280
Customer Service - Status - Enquiry from the Worker COG907290
Customer Service - General COG907250
Customer Service - Status - HumInt COG907295
Customer Service - Pre and Post Transaction Rulings and Employment Income Packages COG907320
Customer Service - Status - Referrals to Specialist Employer Compliance (SEC) COG907270
Customer Service - Status - Referrals to RIS COG907310
Customer Service - Status - Section 8 Decisions COG907300

D

Daily Travel Payments - Action to Take COG930600
   
Debt Management Office (DMO) COG904735
Deductions from Gross Pay Before Tax COG913510
Deductions Not Suffered by the Subcontractor - CIS COG909210
Deductions Working Sheet (DWS) - When to Complete COG905320
Deemed Contractors - CIS COG909050
Deferment of NIC COG905210
Definition of a risk to quality - quality assurance COG12550
Department for Work and Pensions (DWP) - Social Security Agency in Northern Ireland (NISSA) COG904790
Determining the Response to Risk - Risk Assessment COG905600
Deterrent Effect - Compliance Measures COG17410
Direction under Regulation 72(5) Condition A COG915180
Direction under Regulation 72(5) Condition B COG915185
Direction under Regulation 72F - Action by Caseworker: Making a Direction COG915300
Direction under Regulation 72F - Action by Caseworker: SA Notation COG915290
Direction under Regulation 72F - Action by Caseworker: Submission to Authorising Team COG915305
Direction under Regulation 72F - Action by Caseworker: Trigger Letter of Offer COG915295
Direction under Regulation 72F - Action to be taken: Action by Authorising Team COG915310
Direction under Regulation 72F - Appeals COG915315
Direction under Regulation 72F - Conditions Applicable COG915270
Direction under Regulation 72F - Considering a Direction - Action by Caseworker COG915285
Direction under Regulation 72F - Effect of a Direction on the Employee COG915280
Direction under Regulation 72F - General COG915245
Direction under Regulation 72F - Impact on National Insurance Contributions COG915325
Direction under Regulation 72F - Impact on VAT COG915330
Direction under Regulation 72F - Informal Set-offs COG915250
Direction under Regulation 72F - Legislation COG915260
Direction under Regulation 72F - Mandates Held COG915320
Direction under Regulation 72F - Miscellaneous Employer & Employee Issues COG915265
Direction under Regulation 72F - Settlement Process COG915335
Direction under Regulation 72F - Trigger Events COG915275
Direction under Regulation 72F - Yield Claiming COG915340
Direction under Regulation 81(4) Condition A or Condition B COG915190
Direction under Regulation 9(5) COG914760
Directors Penalty Position COG930050
Disclosure and Confidentiality COG11650
Disclosure - Pre April 2009 - Things to Consider COG914105
Discontinuing a Compliance Check COG906100
Discrepancy or Inaccuracy - Checks Reveal COG906040
Dispensations - P11DX and Letter Applications COG907110
Dispensations - Authority COG907090
Dispensations Applications - Yield Recording COG915820
Dispensations - Group of Companies COG907190
Dispensations - Introduction COG907080
Dispensations - Inaccuracy Discovered COG907100
Dispensations - Other Teams COG907180
Dispensations - Recording information COG907170
Dispensations - Reviewing COG907150
Dispensations - Revoking COG907160
Dispensations - Settlement COG915205
Dispensations - Use of Form ECR308 COG907140
Dispensations - What Can and Cannot be Included COG907120
Dispensations - Wording of Dispensations and Dispensations Letters COG907130
Disputes COG907580
Document Abuse (from 6 April 2007) - CIS COG910120
Document Abuse (until 5 April 2007) - CIS COG909610

E

E101 Team - Liaison COG904617
   
ECR308 - Dispensations - Use of form COG907140
ECS/Caseflow - How to Calculate Current Year Liability COG906590
Effect of a Direction on the Employee - Direction under Regulation 72F COG915280
Effective Questioning to Establish Culpability COG905275
Embassy Unit COG904575
Employee has left - No P46 Held COG906550
Employee of Another Government Department Keeps Pay Records COG905130
Employee Originated P45 Inaccuracy COG911550
Employee Shares & Securities Teams COG904580
Employee’s Tax Code Not Known COG911540
Employees for Whom Code Number Not Known - Inadequate Records COG911530
Employer Amendments COG915560
Employer Asks for Copy of Papers COG905180
Employer Compliance Settlement Summary (ECSS) COG915096
Employer is Also a Contractor COG905125
Employer is Part of a Group of Companies COG905120
Employer Operates NIC Contracted Out Rate COG905195
Employer or Contractor is relieved of the Liability by a direction COG914030
Employer Records Not Available or Maintained COG905175
Employer/Agent refuses to attend a Meeting - Obstructive Employer COG905165
Employer/Contractor File goes Missing COG906210
Employer’s and Contractor’s Liability COG914005
Employers with Diplomatic Immunity COG905315
Employment Status Indicator Tool COG907520
End Of Year Returns - Pre April 2009 - Incorrect COG914070
Enquiry from Engager - Customer Service COG907280
Enquiry from the Worker - Customer Service COG907290
Entitlement to Inspect records - Obstructive Employer: Challenge to caseworkers COG905170
Equitable treatment - Agricultural Casual and Harvest Workers COG908570
Error Penalties - Yield Recording COG915745
Errors or Defects - Letter of Offer COG914520
Estimating Earnings for NIC Purposes COG908091
Estimating Earnings for NIC Purposes - Posting (Allocating) Contributions to an Employee’s NI Account COG908094
Estimating Earnings for NIC Purposes - Identifying Employees Affected COG908092
Estimating Earnings for NIC Purposes - The Basis of Estimates COG908093
Evasion Referral Teams (ERT) COG904570
Examples of risks for a Quality Risk Plan (QRP) COG12760
Examples of risks for a manager of managers Workplace Assessment (WPA) review COG12770
Examples of risk to Quality Risk Plans (QRP) and Workplace Assessment (WPA) reviews COG12750
Exclusions Clause - Letter of Offer COG914545
Existing Employee - No P46 Held COG906540
Expatriates COG904585
Expected Offer - Penalties COG914150
Expected Offer - Problems - Penalties COG914170
Expected Offer - Settlement COG915030
Expected Offer - Who Makes the Decisions? COG914155
Expenses, Benefits and Pecuniary Liabilities - Benefits in Kind COG911010
Extending the Compliance Check COG906090
Extending the Review - CIS COG909240
Extracts from Records - Computations COG908120

F

Fact Finding COG907540
   
Fact Sheet CC/FS19 - Returns and ‘old’ Penalties: When to Issue COG906060
Fact sheets replacing Codes of Practice COG903620
Failure Penalties - Inclusion of COG914745
Failure to Inspect a Registration Card (until 5 April 2007) - CIS COG914245
Failure to Make a Declaration (Form CIS300) - CIS - From 6 April 2007 COG914280
Failure to Notify a Change in Control in the Company - CIS - From 6 April 2007 COG914265
Failure to Notify a Change in Control in the Company (until 5 April 2007) - CIS COG914220
Failure to Obtain/Submit CIS24 Vouchers (until 5 April 2007) - CIS COG914225
Failure to Operate PAYE - Potential Benefit Implication of Section 223 ITEPA 2003 COG930080
Failure to Produce Records COG914145
Failure to Provide a Subcontractor with a Written Statement of Payments and Deductions Made (from 6 April 2007) - CIS COG914270
Failure to Report Benefits and Understated Benefits COG915610
Failure to Retain Records COG905155
Failure to Submit a Monthly Return - Section 98A Penalties - CIS Mitigation Policy (from 6 April 2007 to 5 October 2011) - CIS COG914296
Failure to Submit a Monthly Return - Section 98A Penalties - First 12 Months of Lateness (from 6 April 2007 to 5 October 2011) - CIS COG914290
Failure to Submit a Monthly Return Section 98A Penalties - Over 12 Months of Lateness (from 6 April 2007 to 5 October 2011) - CIS COG914295
Failure to Submit an End of Year Return (P35/CIS36) - First 12 Months of Lateness COG914045
Failure to Submit an End of Year Return (P35/CIS36) - Over 12 Months of Lateness COG914050
Failure to Submit CIS23 Vouchers (until 5 April 2007) - CIS COG914230
Failure to Submit Returns - No Scheme COG915580
Failure to Submit Returns - Scheme Open COG915590
Failure to surrender a Certificate (until 5 April 2007) - CIS COG914255
False Claims or False Payments COG930770
Film and Production Unit COG904590
Flight Duty Allowances and Sector Pay - Airline Industry COG908650
Follow up Action - Further Meeting Required COG906170
Follow Up Action to Take - Advice Given - CIS COG909340
Follow Up Action to Take after advice given - Upon returning to the office COG906570
Following the Risk - CIS COG909140
Football Clubs COG908620
Football Clubs - Understated Receipts COG908630
Foreign Entertainers Unit (FEU) COG904740
Foreign Workers COG909170
Formal Action - Penalties COG914175
Formal Charges - Yield Recording COG915630
Forward Interest - Letter of Offer COG914580
FOT Payments - Action to Take Where Part of Pay is ‘Gross’ and Part is ‘Net’ COG913040
FOT Payments ‘Net’ - Treatment for NIC COG913050
FOT System Applicable But Not Used COG913030
FOT System in Operation - Checks to Perform COG913020
Fraud Suspected - CIS COG909180
Fraud, Neglect and ‘Innocent Error’ - Penalties - Pre April 2009 COG914085
Future Revenue Benefit (FRB) - Contents COG18200

G

Group of Companies - Dispensations COG907190
   
Group of Workers Involved COG907560
Gross Payment Registration - Action prior to compliance check COG909150
Gross Payment Registration - Compliance failures identified at compliance check COG909155
Gross Payment Registration - Referral to functional lead team for withdrawal authorisation COG909160

H

Handling Third Party Information COG911580
   
Hidden Economy - Definition COG905325
Hidden Economy - Employers Teams (formerly ECIT) COG904582
Hidden Economy (Employers) Team: Tools to Support COG905330
Hidden Economy Teams (HETs) COG904595
HM Revenue & Customs Employee Keeps Pay Records or Responsible for Inaccuracy COG905135
Home Office COG904795
Human Intelligence (HumInt) Sources COG906080
Human Rights Act 1998 (HRA) COG906070
HumInt - Status - Customer Service COG907295

I

Identity Fraud COG909175
   
Identifying a risk for a Quality Risk Plan COG12600
Impact of SA on Employer Compliance COG906010
Impact on VAT - Direction under Regulation 72F COG915330
Improper Use of Certifying Documents (until 5 April 2007) - CIS COG909600
Improving Technical Knowledge - SEC COG907070
Inadequate Records - Agricultural Casual and Harvest Workers COG908560
Inadequate Records - Employees for Whom Code Number Not Known COG911530
Incentive Award Schemes COG904600
Incidental Overnight Expenses (IOEs) COG911050
Incorrect Monthly Returns - Pre April 2009 (CIS from 6 April 2007) COG914300
Informal Set-offs - Direction under Regulation 72F COG915250
Information Disclosure and Confidentiality COG11650
Initial Meeting - Preparation and Approach COG905115
Insolvency - Yield Recording COG915620
Insolvency & Securities (IS) COG904800
Insolvency & Security (Compliance Measures) COG18350
Insolvency Practitioner Appointed COG905050
Instalment Arrangements COG914555
Instalment Offers - Contract Settlements - SAFE COG915125
Interest and Penalties for Estimates COG908110
Intervention Plan COG905045
Introduction to Risks to Quality COG12710
IR35 Service Company - Compliance Check COG908690
Inaccuracies Continue After Previous Review or Compliance Check COG906130
Inaccuracies with Widespread Implications COG911520
Inaccuracy discovered - Dispensations COG907100
IT Systems - CIS COG909110
ITSA/CTSA Caseworker COG904530

J

Joint and Several Offers COG914565
   
Joint Visits COG905065

K

Key Features of a Quality Risk Plan (QRP) COG12720
   
Known Agreements COG930560

L

Labour Providers (Compliance Measures) COG18340
   
Labour Provider Units (LPU) - Liaison COG904610
Large Business - Liaison COG904750
Large Business - Roles and Responsibilities COG905540
Large Business Cases - Referrals - Specialist Employer Compliance (SEC) COG907030
Large Business Risk Assessment COG905560
Large Business strategy - Quality Assurance COG12350
LC Management Tier 4 and 5 (Deputy Directors and Assistant Directors COG12220
Legally Enforceable Charge - Employer Compliance COG915010
Legislation - Direction under Regulation 72F COG915260
Letter of Offer - Acceptance - Employer Compliance COG914570
Letter of Offer - By Post - Employer Compliance COG914575
Letter of Offer - Errors or Defects COG914520
Letter of Offer - Exclusions Clause COG914545
Letter of Offer - Importance of Correctness - Employer Compliance COG914515
Letter of Offer - Inclusion of Failure Penalties - Employer Compliance COG914745
Letter of Offer - Preparation - Employer Compliance COG914510
Letter of offer - Problems - Employer Compliance COG914540
Letter of offer - Purpose - Employer Compliance COG914505
Letter of Offer - Specimen - Individual/Sole Trader - Employer Compliance COG914585
Letter of Offer - Specimen - Limited Liability Partnerships (LLPs) - Employer Compliance COG914622
Letter of Offer - Specimen - Company - Employer Compliance COG914675
Letter of Offer - Specimen - Partnerships - Employer Compliance COG914620
Letter of Offer - Specimen - Penalty Only - Employer Compliance COG914720
Letter of Offer - Specimen - Regulation 72F Cases - Employer Compliance COG914755
Letter of Offer - Things to Check COG914535
Letter of Offer - Time to Pay - Employer Compliance COG914550
Letter of Offer - What to Remind the Employer or Contractor About COG914530
Letter of Offer - Who is to sign COG914525
Liaison with other business teams - CIS COG909100
Liaison - Specialist Teams :E101 Team COG904617
Liaison - Specialist Employer Compliance (SEC) COG904545
Liaison - Large Business (LB) - Employer Compliance COG904745
Liaison - Directors - S175 ITEPA 2003/S419 ICTA 1988 COG930040
Liaison between Teams - Large Business - Employer Compliance COG905530
Liaison Within the Customer Groups COG904515
Liechenstein Disclosure Facility/ Voluntary Disclosure/ Offshore - Compliance Measures COG18450
Limits for Recovery - Settlement COG915065
Local Compliance Quality Improvement Group COG12205
Local Compliance - Status - Specialist Employer Compliance COG907220
Locking payments on account - Contract Settlements - SAFE COG915115
Lodge Certificate (Tax Form A) - Working Rule Agreements (WRA) COG930820
Lodge Certificate (Tax Form B) - Working Rule Agreements (WRA) COG930830
Lodge Certificates - Working Rule Agreements (WRA) COG930680
Lodge Payments Paid Direct by Employers - Working Rule Agreements (WRA) COG930700
Lodging Allowance - Working Rule Agreements (WRA) COG930650
Lodging Allowance Action Required by Employer - Working Rule Agreements (WRA) COG930670
Lodging Allowance Conditions of Payment and Action Required by CIO - Working Rule Agreements (WRA) COG930660
Lodging Allowance Reimbursement of Actual Accommodation Costs - Working Rule Agreements (WRA) COG930690
Lodging Allowance Retention of Rooms Allowances - Working Rule Agreements (WRA) COG930710
Lodgings to Site - Working Rule Agreements (WRA) COG930630
Lorry Drivers - Night Out Allowance COG908660
Lorry Drivers - Tachographs COG908670
Lump Sum offers with more than 30 days to pay - Contract Settlements - SAFE COG915130

M

Make an audio or video recording of a meeting? COG11840
   
Making a Direction - Direction under Regulation 72F - Action by Caseworker COG915300
Making a note of a meeting COG11820
Making an Incorrect Declaration (Form CIS300) (from 6 April 2007) - CIS - Penalties COG914285
Making Payments to Subcontractors (from 6 April 2007) - CIS - Scheme overview COG910050
Making the Initial Appointment or Contact - Commencing The Compliance Check COG905015
Managed Service Companies - Specialist Team - Service Company Units (SCUs) COG908710
Managed Service Companies - Role of the Service Company Units (SCUs) COG908720
Management Information - Specialist Employer Compliance (SEC) COG907040
Manager of Managers (Business Unit Head/Team Leader COG12225
Managing Serious Defaulters (MSD) - Compliance Measures COG18320
Mandates Held - Direction under Regulation 72F COG915320
Materials - CIS COG909190
Members of the Tribunal System or Clerks to the Tribunal System Responsible for Inaccuracy COG905140
Miscellaneous Employer & Employee Issues - Direction under Regulation 72F COG915265
Miscellaneous Employers - Letter of Offer COG914750
MTIC Activity (excluding refused registrations) - Compliance Measures COG18470
Multiple Schemes Large Business COG905585

N

National Insurance Contributions (NIC) - Direction under Regulation 72F - Impact on NIC COG915325
   
National Minimum Wage (NMW) - Liaison - Employer Compliance COG904612
New Schemes (Previously Pseudo Schemes) - Open Year Inaccuracies COG906610
New Schemes (Previously Pseudo Schemes) - CIS COG909330
NIC Contracted Out Rate - Employer Operates COG905195
NIC for Company Directors - How to Check COG930030
NIC Holiday COG905270
NIC Liability - Agricultural Casual and Harvest Workers COG908540
NICO - Liaison COG904760
NIC&EO - Liaison COG904855
NIC&EO - Escalation route COG904860
No Agreement to Estimate - Employer Compliance computations COG908108
No P46 Held - Employee has Left - Open Year Inaccuracies COG906550
No P46 Held - Existing Employee - Open Year Inaccuracies COG906540
No response to the opening letter COG905035
No response to the opening letter - Obstructive Employer COG905160
No Scheme - Failure to Submit Returns - Yield Recording COG915580
Non-visit case - Employer Compliance COG905025
Normal Time Limits (NTL) - Time Limit for Recovery - NIC COG915220
Notes of meeting - Mandatory COG11820
Notes of Meeting - Preparation and Issue of COG905295
Notes of Meeting - When They Are Required COG905290
Notifying an Authorised Agent COG905020
Notifying Other Sections when Irregularities are Discovered - Inaccuracies COG911510

O

Obstructive Employer: Challenge to caseworkers Entitlement to Inspect records COG905170
   
Obstructive Employer: Employer/Agent refuses to attend a Meeting COG905165
Obstructive Employer: No response to opening letter COG905160
Official Papers - Care of COG905070
Offshore/ Voluntary Disclosure/Liechenstein Disclosure Facility - Compliance measures COG18450
Online Filing - Penalties COG914015
Open Month Inaccuracies (from 6 April 2007) - CIS COG910130
Open Year In a Class 6 Settlement - when to include the COG906600
Open Year Inaccuracies - How to make an adjustment COG906520
Open Year Inaccuracies (until 5 April 2007) - CIS COG909620
Operation of PAYE and Self Assessment (SA) - Directors COG930070
Operation of the Construction Industry Scheme (CIS) - Employer and Contractor’s role COG903590
Opportunity to Disclose COG905220
Ordinary Statutory Paternity Pay, Additional Statutory Paternity Pay and Statutory Adoption Pay - Employer and Contractors role COG903570
Other teams - Dispensations - Specialist Employer Compliance COG907180
Our Conduct and behaviour - contents COG11000
Overview and Definition of Terms Current, Earlier, Open and Closed Years Inaccuracies - Employer Compliance COG906510
Overview of quality assurance process COG12150

P

Pacesetter - quality assurance COG12245
   
P11D or P9D Returns - Failure to Submit - Penalties COG914060
P11D or P9D Returns Pre April 2009- Incorrect - Penalties COG914080
P11DX and letter applications - Dispensations COG907110
P35 Omissions and PAYE Reconciliations - Yield Recording COG915601
P35 Omissions and PAYE Reconciliations: Correct amount of tax and NIC deducted and paid in full - Yield recording COG915602
P35 Omissions and PAYE Reconciliations: Correct amount of tax and NIC deducted but not paid in full - Yield recording COG915603
P35 Omissions and PAYE Reconciliations: Tax and NIC deducted left off the P35 and other liabilities identified - Yield recording COG915604
P45 Inaccuracy - Employee Originated COG911550
P46 Produced - Doubts About Authenticity COG911560
P46 Produced for Review COG905215
Pay Practice Avoids or Reduces NIC COG911570
PAYE Action Required - Agricultural Casual and Harvest Workers COG908550
PAYE and NIC - Example of a Computation COG908030
PAYE and NIC - Directors COG930020
PAYE and NIC - What to Include in Computations COG908020
PAYE and NICs Legislation Employer and Contractors Role COG903520
PAYE Settlement Agreement (PSA) - Yield recording COG915770
PAYE Settlement Agreements (PSA) COG915210
PAYE, SA & NIC Group (PSN) - Liaison COG904780
Payment on Account - Employer Compliance settlement COG915025
Payment Sought From Employee - Employer Compliance settlement COG915175
Payments ‘Grossed Up’ by the Contractor - CIS COG909220
Payments on account - how allocated - Contract Settlements - SAFE COG915110
Payments to a Third Party (from 6 April 2007) - CIS COG910060
Payments to a Third Party (from 6 April 2007) - Inaccuracy Discovered - CIS COG910070
Payments to a Third Party (until 5 April 2007) - CIS COG909580
Payments to a Third Party (until 5 April 2007) - Inaccuracy Discovered - CIS COG909590
Payments to HMRC (from 6 April 2007) - CIS COG910140
Payroll Check - Employer Compliance COG905265
Payroll Giving Schemes for Charities - Action Required COG913530
Payroll Giving Schemes for Charities - HMRC (Charities) - Net Pay Arrangements COG913550
Payroll Giving Schemes for Charities - Inaccuracy or Failure COG913540
Payroll Giving Schemes for Charities - Overview COG913520
Pecuniary Liabilities and Benefits COG905260
Pecuniary Liability Payments - Payment of bills COG911020
Penalties Appeals COG914305
Penalties Not Appropriate COG914025
Penalties Reasonable Excuse COG914065
Penalties - The Expected Offer COG914150
Penalties - Pre April 2009 - Time Limits COG914135
Penalty - Types of COG914035
Penalties - Statutory Payments COG914020
Penalties Overview - CIS COG909350
Performance Board in Quality Assurance COG12300
Personal connection in a compliance check COG11600
Personal Safety - Introduction COG11525
Personal Tax Compliance (PTC) Teams COG904615
Personal Tax International Expatriates - Liaison COG904585
Preparation and Checking - Computations COG908140
Preparing a template - Quality Risk Plan COG12800
Previous Ruling Given - Status COG907590
Primary Class 1 NICs: Recovery from a Director or Employee COG915195
Prior to the Visit - Preparation COG905040
Problems Due to Previous Review or Compliance Check COG906140
Proceeds of Crime Act (POCA) - Compliance Measures COG18430
Providing a Subcontractor with an Incorrect Written Statement of Payments and Deductions Made (CIS from 6 April 2007) COG914275
Providing an Opinion - Status COG907570
Providing False Information for Registration Purposes (CIS from 6 April 2007) COG914260
PTC Team - When to refer COG906030
Public Sector Employers - Liaison COG904755

Q

Quality Assurance and Improvement COG12210
   
Quality Assurance - aims COG12100
Quality Assurance - assessing a risk for a Quality Risk Plan COG12650
Quality Assurance and appraisal process COG12250
Quality Assurance - background COG12050
Quality Assurance - coach and mentor COG12235
Quality Assurance - definition of a risk to quality COG12550
Quality Assurance - examples of risks for a manager of managers Workplace Assessment (WPA) review COG12770
Quality Assurance - identify a risk for a Quality Risk Plan COG12600
Quality Assurance - Large business strategy COG12350
Quality Assurance - overview COG12150
Quality Assurance - pacesetter COG12245
Quality Assurance and the performance board COG12300
Quality Assurance - Quality Risk Plan COG12700
Quality Assurance - Quality Risk Plan - completing COG12730
Quality Assurance - Quality Risk Plan - examples COG12760
Quality Assurance - Quality Risk Plan - key features COG12720
Quality Assurance - Quality Risk Plan - preparing template COG12800
Quality Assurance - Risks to quality introduction COG12710
Quality Assurance - Risks to quality - examples of risks to Quality Risk Plans (QRP) and Workplace Assessment (WPA) reviews COG12750
Quality Assurance - roles and responsibilities COG12200
Questioning the Worker - Status COG907550

R

Raising formal penalty determinations - CIS from 06-04-2007 COG914297
   
Raising Formal Penalty Determinations - Daily Penalties and Penalties for Failure to Submit a Return (P35/CIS36/P11D(b) - (First 12 months of Lateness) COG914190
Raising Formal Penalty Determinations - General COG914180
Raising Formal Penalty Determinations - Initial Penalties arising under S98(1)(a) or S98(1)(b) TMA 1970 COG914185
Raising Formal Penalty Determinations - Penalties of a Maximum Set Amount or Maximum of a Difference between Amounts COG914195
Rationale for the changes - Compliance Measures COG17060
Reasonable Excuse - Penalties COG914065
Receipt of SIP from RIS - action COG905005
Reconstructing Records COG906160
Record Keeping by HMRC employee - Inaccuracies COG905135
Record of appointments - Personal Safety (Our Conduct and Behaviour) COG11550
Recording Compliance Checks on ECS/Caseflow COG905010
Recording information - Our conduct and behaviour COG11610
Recording Information - Dispensations - Specialist Employer Compliance (SEC) COG907170
Records (Business) checks COG18310
Records - Failure to Produce - Penalties COG914145
Records - Failure to Produce - Small and Medium Enterprises (SME) COG904050
Records - Failure to Retain COG905155
Records that Need to be Reviewed COG905145
Records Used for SA COG905150
Recovery for Earlier Years - Exceptions to General Approach - Status COG907630
Recovery for Earlier Years - General Approach - Status COG907620
Recovery from a Director or Employee - Primary Class 1 NICs COG915195
Recovery from Director personally COG930060
Recovery from Employees and Directors - Yield Recording COG915690
Recovery - Settlement - Limits for COG915065
Recovery Methods - Yield Recording COG915540
Recovery of Tax and/or NIC from a Director or Employee - Action to be taken COG915200
Recovery Restricted by previous reviews COG915240
Recovery Where a Working Rule Agreement Operated COG930790
Referral to Specialist Employer Compliance (SEC) COG907600
Referral to Specialist Employer Compliance - When to make a COG904550
Referrals - LB Cases (Specialist Employer Compliance) COG907030
Referrals to SEC - Customer Service - Status COG907270
Referrals to RIS - Customer Service - Status - Specialist Employer Compliance (SEC) COG907310
Refused Repayments - Compliance Measures COG18460
Refused Registrations - Compliance Measures COG18410
Regional Variation and Site Agreements - Working Rule Agreements (WRA) COG930520
Registering for Self-Employment - Class 2 NIC - Yield Recording COG915670
Registering for the scheme - CIS (from 6 April 2007) COG910030
Registration Cards - CIS (until 5 April 2007) COG909520
Regulation 9 Directions Background - CIS COG909360
Regulation 9 (4) Directions - Action to be Taken - CIS COG909380
Regulation 9 (5) Directions - Claims under Regulation 9(3) - Action to be Taken - CIS COG909370
Regulation 9 (5) Directions - Impact of Directions under Regulation 9 on Penalties COG909365
Regulation 9(5) Direction - Letter of Offer COG914760
Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 - Background COG909390
Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 - Process COG909400
Regulation 72(5) Condition A - Direction under COG915180
Regulation 81(4) Condition A or Condition B - Direction under COG915190
Regulation 72(5) Condition B - Direction under COG915185
Regulation 72F - Direction under - Action by Caseworker: Considering a Direction COG915285
Regulation 72F - Direction under - Action by Caseworker: Making a Direction COG915300
Regulation 72F - Direction under - Action by Caseworker: SA Notation COG915290
Regulation 72F - Direction under - Action by Caseworker: Submission to Authorising Team COG915305
Regulation 72F - Direction under - Action by Caseworker: Trigger Letter of Offer COG915295
Regulation 72F - Direction under - Action to be taken: by Authorising Team COG915310
Regulation 72F - Direction under - Appeals COG915315
Regulation 72F - Direction under - Background COG915255
Regulation 72F - Direction under - Conditions Applicable COG915270
Regulation 72F - Direction under - Effect of a direction on the employee COG915280
Regulation 72F - Direction under - General COG915245
Regulation 72F - Direction under - Impact on National Insurance Contributions COG915325
Regulation 72F - Direction under - Impact on VAT COG915330
Regulation 72F - Direction under - Informal Set- offs COG915250
Regulation 72F - Direction under - Legislation COG915260
Regulation 72F - Direction under - Mandates Held COG915320
Regulation 72F - Direction under - Miscellaneous Employer & Employee Issues COG915265
Regulation 72F - Direction under - Regulation 80 determinations COG915296
Regulation 72F - Direction under - Settlement Process COG915335
Regulation 72F - Direction under - Trigger Events COG915275
Regulation 72F - Direction under - Yield Claiming COG915340
Regulation 80 Determinations - Direction under Regulation 72F COG915296
Regulation 80 Determinations - Section 8 Decisions - Appeals COG915170
Regulation 80 Determinations - Section 8 Decisions - Background COG915160
Regulation 80 Determinations - Section 8 Decisions - Process COG915165
Regulation 80 Determinations and Section 8 Decisions - Specialist Employer Compliance (SEC) COG907210
Remove or Copy PAYE and NICS Records - Authority to Inspect - Small and Medium Enterprises (SME) COG904020
Remove or Copy Contractor Records - Authority to Inspect - Small and Medium Enterprises (SME) COG904030
Remuneration Paid in Non-cash Form COG911060
Remuneration packaging Non Statutory Business Clearance - Yield Recording COG915810
Re-opening a Contract Settlement - Contract Settlements - SAFE COG915135
Re-opening post settlement - Contract Settlement COG915146
Repayments Stopped - Yield Recording COG915800
Requests for Advice from Local Compliance - Specialist Employer Compliance (SEC) COG907060
Residence & Domicile COG908685
Response to the opening letter COG905030
Retain Records - Failure to COG905155
Retention of Rooms Allowance Paid - Action Required - Working Rule Agreement (WRA) COG930720
Returns or Records - Completing COG905105
Revenue Loss Prevented (RLP) COG18150
Revenue Loss Prevention (RLP) : Calculating and Recording (Compliance Measures) COG18155
Revenue Protected - Compliance Measures COG17300
Reviewing Dispensations - Specialist Employer Compliance (SEC) COG907150
Revoking Dispensations - Specialist Employer Compliance (SEC) COG907160
Risk and Intelligence Service (RIS) - Liaison COG904775
Risk and Intelligence Service (RIS) - Operations - Liaison COG904520
Risk Assessment COG905560
Risk Based Systems Audit (RBSA) COG905075
Role of Functional Lead Team (CIS Technical Support) COG909090
Role of the Caseworker - Status COG907530
Role of the Construction Industry Scheme Caseworker COG909060
Role of the Processing Centre - Newry N. Ireland - CIS COG909080
Role of the Processing Centre Netherton - CIS COG909070
Roles and Responsibilities - Specialist Employer Compliance (SEC) COG907020
Roles and Responsibilities - Large Business COG905540
Roles and Responsibilities - Quality Assurance COG12200
Round Sum Allowances COG911040
Rugby Football Clubs COG908640
Rules for Site Based Employees - Working Rule Agreements (WRA) COG930530

S

SA Notation - Direction under Regulation 72F - Action by Caseworker COG915290
   
SAFE - Amending a charge COG915145
SAFE - Class 6 Amendment - Contract Settlement COG915140
SAFE - General - Contract Settlements COG915105
SAFE - How payments on account are allocated - Contract Settlements COG915110
SAFE - Instalment Offers - Contract Settlements COG915125
SAFE - Locking payments on account - Contract Settlements COG915115
SAFE - Lump Sum offers with more than 30 days to pay - Contract Settlements COG915130
SAFE - Re-opening a Contract Settlement COG915135
SAFE - Unlocking payments on account - Contract Settlements COG915120
Scheme Open - Failure to Submit Returns -Yield Recording COG915590
Schemes - New (Previously Pseudo Schemes) - Open Year Inaccuracies COG906500
Scope of the Schemes - CIS COG909030
Scoring Cash Collected Prior to Settlement - Compliance Measures COG17110
Season Tickets - Working Rule Agreements (WRA) COG930620
Section 8 Decisions - Customer Service - Status (Specialist Employer Compliance) COG907300
Section 175 ITEPA 2003/Section 419 ICTA 1988 - Liaison (Directors) COG930040
Section 223 ITEPA 2003 - Potential Benefit Implication of - Failure to Operate PAYE (Directors) COG930080
Security and Insolvency COG18350
Seek Settlement - from whom (Employer Compliance) COG915005
Seizures of illicit excise goods - Compliance Measures COG18420
Self Assessment (SA) and PAYE - Operation of (Directors) COG930070
Self Assessment (SA) - Impact on Employer Compliance COG906010
Self Assessment (SA), PAYE & NIC group (PSN) - Liaison COG904780
Self Assessment (SA), PAYE & NICS (PSN) - CIS Advisory Team - Liaison COG904785
Serious Evasion - Awareness COG905305
Serious Evasion (Fraud) or Neglect for Penalties - Establishing (Culpability) COG906110
Serious Evasion Suspected - Action to Take (Open Year Inaccuracies) COG906530
Seriousness - Abatement - pre April 2009 COG914120
Seriousness - Things to Consider - Penalties (Pre April 2009) COG914125
Service Company Units - Liaison COG904605
Service Company Units (SCU’s) - IR35 Service Company COG908710
Set-off - overpayment be set-off against underpayments COG915680
Settle Employee’s Liability - Benefits in Kind - Employer Not Willing COG908070
Settle Employee’s Liability - Benefits in Kind - Employer Willing COG908060
Settlement - Caseworker checklist for completed cases COG915080
Settlement - Certificate of Disclosure COG915090
Settlement - Cross Tax Referral COG915100
Settlement - Culpability and Penalties COG915045
Settlement - Culpability - Warning of Penalties COG915050
Settlement - Culpability - What Does it Mean? COG915040
Settlement - Direction Under Regulation 72F, Regulation 80 determination COG915296
Settlement - Dispensations COG915205
Settlement - From Whom to Seek COG915005
Settlement - Interest COG915070
Settlement - NIC Decision COG915155
Settlement - No agreement COG915075
Settlement - Regulation 80 Determination COG915150
Settlement - The Expected Offer COG915030
Settlement - Who Conducts the Meeting COG915035
Settlement - Who Conducts the Meeting - Penalties COG914160
Settlement - Whom to seek COG915005
Settlement - Without a meeting COG915060
Settlement - Written confirmation of advice COG915020
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions “Deemed as Paid” COG908101
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions ‘Paid’ COG908098
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions ‘Treated as Paid’ COG908099
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Exceptions to treating Contributions as “Treated as Paid”. COG908100
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - General COG908095
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Process to Follow COG908102
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Process to Follow: Section 8 Decisions COG908106
Settlement Process - Direction under Regulation 72F COG915335
Simplified Schemes - Penalties (Pre April 2009) COG914010
SIP from RIS - Action on receipt COG905005
Small Amounts to be Excluded for PAYE and NIC - Computations COG908040
Social Security Agency in Northern Ireland (NISSA) - Department for Work and Pensions - Liaison COG904790
Specialist Employer Compliance (SEC) - Broader Coverage COG907240
Specialist Employer Compliance (SEC) - Customer Service - General COG907250
Specialist Employer Compliance (SEC) - Customer Service - Pre and Post Transaction Rulings/Employment Income Packages COG907320
Specialist Employer Compliance (SEC) - Customer Service - Status background COG907260
Specialist Employer Compliance (SEC) - Customer Service - Status enquiry from the Engager COG907280
Specialist Employer Compliance (SEC) - Customer Service - Status enquiry from the Worker COG907290
Specialist Employer Compliance (SEC) - Customer Service - Status - HumInt COG907295
Specialist Employer Compliance (SEC) - Customer Service - Status - Referrals to RIS COG907310
Specialist Employer Compliance (SEC) - Customer Service - Status - Referrals to SEC COG907270
Specialist Employer Compliance (SEC) - Customer Service - Status - Section 8 Decisions COG907300
Specialist Employer Compliance (SEC) - Dispensations - Authority COG907090
Specialist Employer Compliance (SEC) - Dispensations - Group of Companies COG907190
Specialist Employer Compliance (SEC) - Dispensations - Introduction COG907080
Specialist Employer Compliance (SEC) - Dispensations - Inaccuracy discovered COG907100
Specialist Employer Compliance (SEC) - Dispensations - Other teams COG907180
Specialist Employer Compliance (SEC) - Dispensations - P11DX and letters applications COG907110
Specialist Employer Compliance (SEC) - Dispensations - Reviewing COG907150
Specialist Employer Compliance (SEC) - Dispensations - Recording Information COG907170
Specialist Employer Compliance (SEC) - Dispensations - Revoking COG907160
Specialist Employer Compliance (SEC) - Dispensations - Use of form ECR308 COG907140
Specialist Employer Compliance (SEC) - Dispensations - What can and cannot be included COG907120
Specialist Employer Compliance (SEC) - Dispensations - Wording of dispensations and dispensations letters COG907130
Specialist Employer Compliance (SEC) - Improving Technical Knowledge COG907070
Specialist Employer Compliance (SEC) - Introduction COG907010
Specialist Employer Compliance (SEC) - LB Cases - Referrals COG907030
Specialist Employer Compliance (SEC) - Liaison COG904545
Specialist Employer Compliance (SEC) - Management Information COG907040
Specialist Employer Compliance (SEC) - PAYE Settlement Agreements (PSA) COG907200
Specialist Employer Compliance (SEC) - Regulation 80 Determinations and Section 8 Decisions COG907210
Specialist Employer Compliance (SEC) - Roles and Responsibilities COG907020
Specialist Employer Compliance (SEC) - Status - Local Compliance COG907220
Specialist Employer Compliance (SEC) - Tax Tribunals Hearings COG907230
Specialist Employer Compliance (SEC) - When Advice will Be Provided to Local Compliance COG907050
Specialist Employer Compliance (SEC) - When to make a referral COG904550
Specialist Teams - Liaison COG904555
Specific Guidance by Activity COG18400
Specific Guidance for Workstreams COG18300
Specimen Letter of Offer - Company COG914675
Specimen Letter of Offer - Incorrect CIS Claim made in CIS Deductions Suffered Box on P35 COG914765
Specimen Letter of Offer - Individual/Sole Trader employer COG914585
Specimen Letter of Offer - Limited Liability Partnerships (LLPs) employer COG914622
Specimen Letter of Offer - Partnerships employer COG914620
Specimen Letter of Offer - Penalty only - employer COG914720
Specimen Letter of Offer - Regulation 72F cases COG914755
Staff Employees - Working Rule Agreement COG930540
Start and Stop Notices - Student Loan Deductions COG905190
Status background - Customer Service (Specialist Employer Compliance) COG907260
Status - Background to Determining COG907510
Status - Culpability COG907640
Status - CIS COG909165
Status - Construction Industry Workers - Background COG907610
Status - Disputes COG907580
Status enquiry from the Engager - Customer Service (Specialist Employer Compliance) COG907280
Status enquiry from the Worker - Customer Service (Specialist Employer Compliance) COG907290
Status - Fact Finding COG907540
Status - Group of Workers Involved COG907560
Status - HumInt - Customer Service (Specialist Employer Compliance) COG907295
Status - Local Compliance (Specialist Employer Compliance) COG907220
Status - Previous Ruling Given COG907590
Status - Providing an Opinion COG907570
Status - Questioning the Worker COG907550
Status - Recovery for Earlier Years - Exception to General Approach COG907630
Status - Recovery for Earlier Years - General Approach COG907620
Status - Referral to Specialist Employer Compliance (SEC) COG907600
Status - Referrals to SEC - Customer Service (Specialist Employer Compliance) COG907270
Status - Role of the Caseworker COG907530
Status - The Employment Status Indicator Tool COG907520
Status - Section 8 Decisions - Customer Service (Specialist Employer Compliance) COG907300
Status - Local Compliance COG907220
Status - Yield Recording COG915660
Statutory Cover - Penalties (Pre April 2009) COG914130
Statutory Adoption Pay (SAP) COG903570
Statutory Payments - Employer and Contractors Role COG903550
Statutory Payments - Penalties COG914020
Statutory Sick Pay (SSP) & Statutory Maternity Pay (SMP) - Employer and Contractors Role COG903560
Steps to follow where the employee is a director of the company - Computations COG908103
Steps to follow where the employee is not a director of the company - Computations COG908104
Student Loan Deductions - Penalties COG914210
Student Loan Deductions (SLDs) - Open Year Inaccuracies COG906620
Student Loan Deductions Legislation COG903580
Student Loan Deductions Start and Stop Notices COG905190
Student Loans - Liaison COG904765
Subcontractor Claiming Credit for Deductions Suffered COG909230
Subcontractor / Contractor - What is a COG909040
Submission of Inaccurate or Incomplete CIS25 Vouchers (until 5 April 2007) - CIS - Penalties COG914250
Submission of Incorrect CIS23 Vouchers (until 5 April 2007) - CIS - Penalties COG914235
Submission to Authorising Team - Direction under Regulation 72F - Action by Caseworker COG915305
Submissions to Specialist Employer Compliance - LC Process Only (Large Business) COG905690
Supplementary returns - Submission of COG915600
Suspected Computer Fraud - commencing the compliance check COG905310
Suspected Fraud/Evasion - Yield Recording COG915700
Suspended Penalties - Contract Settlement COG914581
Systems to Support the work - Large Business COG905550

T

Tachographs - Lorry Drivers COG908670
   
Tachographs - Lorry Drivers - What to check COG908680
Talk Through, Walk Through and Testing the Systems COG905080
Talk Through and Testing the Systems - Importance of COG905085
Walk Through and Testing the Systems: Non-visit cases - Importance of COG905095
Walk Through and Testing the Systems: Visit cases - Importance of COG905090
Tax Administration Advice (TAA) COG904770
Tax Certificate - Types of (until 5 April 2007) COG909530
Tax Certificate CIS5 or CIS5 (Partner) (until 5 April 2007) COG909550
Tax Certificate CIS6 (until 5 April 2007) COG909540
Taxpayer Favour Adjustments - Compliance Measures COG17135
Tax relief - Class 6 Settlement COG915085
Tax Treatment (from 6 April 2007) - CIS COG910080
Tax Treatment Qualifying Test (from 6 April 2007) - CIS COG910090
Tax Tribunals Hearings - Specialist Employer Compliance COG907230
Teams - Liaison between (Large Business) COG905530
Termination Payments - Pre and Post transaction advice COG915780
Things to Check - Letter of Offer COG914535
Things to Consider Under Cooperation - Penalties - Pre April 2009 COG914115
Things to Consider Under Disclosure - Penalties - Pre April 2009 COG914105
Things to Consider Under Seriousness - Penalties - Pre April 2009 COG914125
Third Party Information - Handling COG911580
Third Party information - HUMINT - CIS COG909280
Third Party - Payments to a - CIS COG909270
Third Party - Payments to a - CIS (Until 5 April 2007) COG909580
Third Party - Payments to a - Inaccuracy Discovered - CIS (Until 5 April 2007) COG909590
Tier structure in Local Compliance COG12215
Time Limit for Recovery - NIC COG915220
Time Limit for Recovery - Overview COG915215
Time Limits - Penalties - pre April 2009 COG914135
Time Limits for Recovery - Limitation Act 1980 and Limitation (Northern Ireland) Order 1989 COG915225
Time to Pay - Letter of Offer COG914550
Timing Adjustments - Compliance Measures COG18500
Timing Adjustments - Introduction - Compliance Measures COG18510
Timing Adjustments - Overview - Compliance Measures COG18520
Timing Adjustments - Detailed examples - Compliance Measures COG18530
Timing Adjustments - Revenue Loss Prevention (RLP) COG18160
Tips and Gratuities COG908510
Tools to Support - Hidden Economy (Employers) Team COG905330
Tools to Support CI Caseworkers - CIS COG909120
Transitional Period - Background - CIS COG909310
Translations and Interpreters COG905300
Travel, Subsistence, Entertainment and Other Expenses COG905255
Trigger Events - Direction under Regulation 72F COG915275
Trigger Letter of Offer - Direction under Regulation 72F - Action by Caseworker COG915295
Trivial Benefits COG908080
Tronc Schemes COG908520
TV & Radio Industry Unit COG904710
Two or More Duty Geared Penalties - Pre April 2009 COG914081
Types of Allowances and Conditions of Payment COG930810
Types of Penalty COG914035
Types of Tax Certificate - CIS (until 5 April 2007) COG909530

U

Under Deductions - How the Contractor Should Treat COG909200
   
Unlawful Disposal or Possession of CIS Documents (until 5 April 2007) - CIS - Penalties COG914240
Unlocking payments on account - Contract Settlements - SAFE COG915120
Unsatisfactory Book Keeping COG906190
Updating Individuals records in the PAYE service COG904552
Use of an Employer’s Computer COG905100
Use of form ECR308- Dispensations (Specialist Employer Compliance) COG907140
Using Estimates and Obtaining Agreement COG908090

V

Value Added Tax (VAT) - CIS COG909250
   
VAT Caseworker COG904535
Verification Process (from 6 April 2007) - CIS COG910040
Visit at a Private Residence COG11575
Visit - preparation prior to COG905040
Visits - Joint COG905065
Voluntary Disclosure COG915550
Voluntary Disclosure by Contractor of non-Operation of Scheme - CIS COG909035
Voluntary Disclosures/Offshore/Liechtenstein Disclosure Facility (LDF) COG18450
Voluntary Restitution COG915015
Vouchers - CIS - (until 5 April 2007) COG909570

W

Walk Through and Testing the Systems: Non-visit cases COG905095
   
Walk Through and Testing the Systems: Visit Cases COG905090
Walk Through Tests - CIS COG909130
Warning of Penalties - Culpability COG915050
Within the Customer Groups - Liaison COG904515
Without a meeting - Settlement (Employer Compliance) COG915060
Wording of dispensations and dispensations letter (Specialist Employer Compliance) COG907130
Working a non-visit case COG905025
Working Rule Agreements (WRA) - Action Required When Retention of Rooms Allowance Paid COG930720
Working Rule Agreements (WRA) - Action Required Where a WRA Operated COG930780
Working Rule Agreements (WRA) - Action to Take on Daily Travel Payments COG930600
Working Rule Agreements (WRA) - Agency Workers COG930550
Working Rule Agreements (WRA) - Caravan Accommodation Provided by Employee COG930740
Working Rule Agreements (WRA) - Caravan Accommodation Provided by Employer COG930730
Working Rule Agreements (WRA) - Contact for Advice COG930570
Working Rule Agreements (WRA) - Daily Travel Payments COG930590
Working Rule Agreements (WRA) - Disagreements on Caravan Accommodation Payments COG930750
Working Rule Agreements (WRA) - Example of a Lodge Certificate (Tax Form A) COG930820
Working Rule Agreements (WRA) - Example of a Lodge Certificate (Tax Form B) COG930830
Working Rule Agreements (WRA) - Example of Types of Allowances and Conditions of Payment COG930810
Working Rule Agreements (WRA) - False Claims or False Payments COG930770
Working Rule Agreements (WRA) - Free Transport Provided COG930610
Working Rule Agreements (WRA) - Holiday Pay COG930760
Working Rule Agreements (WRA) - Known Agreements COG930560
Working Rule Agreements (WRA) - Lodge Certificates COG930680
Working Rule Agreements (WRA) - Lodge Payments Paid Direct by Employers COG930700
Working Rule Agreements (WRA) - Lodging Allowance COG930650
Working Rule Agreements (WRA) - Lodging Allowance Action Required by Employer COG930670
Working Rule Agreements (WRA) - Lodging Allowance Conditions of Payment and Action Required by CIO COG930660
Working Rule Agreements (WRA) - Lodging Allowance Reimbursement of Actual Accommodation Costs COG930690
Working Rule Agreements (WRA) - Lodging Allowance Retention of Rooms Allowances COG930710
Working Rule Agreements (WRA) - Lodgings to Site COG930630
Working Rule Agreements (WRA) - Obtaining a Copy COG930580
Working Rule Agreements (WRA) - Overview COG930510
Working Rule Agreements (WRA) - Periodic Visits Home COG930640
Working Rule Agreements (WRA) - Regional Variation and Site Agreements COG930520
Working Rule Agreements (WRA) - Recovery Where a WRA Operated COG930790
Working Rule Agreements (WRA) - Rules for Site Based Employees COG930530
Working Rule Agreements (WRA) - Season Tickets COG930620
Working Rule Agreements (WRA) - Staff Employees COG930540
Working Rule Agreements (WRA) - Who to Contact for Advice COG930570
Working Rule Agreements (WRA) WRA Not Operated COG930800
Working the Case: Factsheet CC/FS19 - Employer and Contractor Returns and ‘old’ Penalties - When to Issue COG906060
Working the Case: Human Rights Act 1998 (HRA) - Background COG906050
Written confirmation of advice - Settlement (Employer Compliance) COG915020

X

No entries  
   

Y

Yield Claiming - Direction under Regulation 72F COG915340
   
Yield Recording - Yield Arising from Broader Coverage COG915530
Yield Recording - Yield Arising from a Compliance Check COG915520
Yield Recording - Court Fees COG915720
Yield Recording - Current Year, Future Revenue Benefits, Consequential Yield and Open Year Adjustments COG915640
Yield Recording - Dispensations Applications COG915820
Yield Recording - Employer Amendments COG915560
Yield Recording - Error Penalties COG915745
Yield Recording - Failure to Operate - Closed Years COG915570
Yield Recording - Failure to Report Benefits and Understated Benefits COG915610
Yield Recording - Failure to Submit Returns - No Scheme COG915580
Yield Recording - Failure to Submit Returns - Scheme Open COG915590
Yield Recording - Formal Charges COG915630
Yield Recording - Incorrect P35 returns CIS Deductions Suffered Box COG915605
Yield Recording - Insolvency COG915620
Yield Recording - Introduction COG915510
Yield Recording - P35 Omissions and PAYE Reconciliations COG915601
Yield Recording - P35 Omissions and PAYE Reconciliations - Correct amount of tax and NIC deducted and paid in full COG915602
Yield Recording - P35 Omissions and PAYE Reconciliations - Correct amount of tax and NIC deducted but not paid in full COG915603
Yield Recording - P35 Omissions and PAYE Reconciliations - Tax and NIC deducted left off the P35 and other liabilities identified COG915604
Yield Recording - PAYE Settlement Agreement COG915770
Yield Recording - Pre and Post transaction advice - Termination Payments COG915780
Yield Recording - Recovery from Employees and Directors COG915690
Yield Recording - Recovery Methods COG915540
Yield Recording - Registering for Self Employment - Class 2 NIC COG915670
Yield Recording - Remuneration Packaging Non Statutory Business Clearance COG915810
Yield Recording - Repayments Stopped COG915800
Yield Recording - Set Off COG915680
Yield Recording - Status COG915660
Yield Recording - Status opinion requested by customer COG915750
Yield Recording - Submission of Supplementary returns COG915600
Yield Recording - Suspected Fraud/Evasion COG915700
Yield Recording - Voluntary Disclosure COG915550
Yield Scoring Conventions COG18110

Z

No entries