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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Business specific: Compliance Check Framework (CCF): public bodies group (PBG) : VAT (non-CRM): activity level process map

An activity level process map is available.

Text version

Step Action Guidance
 1 Plan  
1.1 Case received by team  
1.2 Allocate case  COG221525
1.3 Complete initial review  COG221550
1.4 Confirm and or identify additional risks  COG270050
1.5 Determine type of check  COG221600
1.6 Unannounced visit or covert activity required?  
1.7 Yes - Plan Covert activity - COG221625
1.8 Yes - Plan Unannounced visit - Go to 1.10 COG221700
1.9 No – Go to 1.10  
1.10 Do you need to reject case?  
1.11 Yes – Return to RIS - STOP  
1.12 No – Ready for contact  
2 Contact  
2.1 Decide method of contact  
2.2 Issue opening letter and make follow up telephone call COG221775
2.3 Make telephone call First contact COG221800
2.4 Unannounced visit  First contact COG221825
2.5 Contact initiated  
3 Work - Process  
3.1 Review responses or No Response to First Contact COG221875
3.2 No response - Use information and inspection powers - back to 3.1 COG221900
3.3 Response - Review Information Obtained COG221950
3.4 Address Risks COG270090
3.5 Is Invigilation required?  
3.6 Yes - Invigilation - Go to 3.8 COG221990
3.7 No – Go to 3.8  
3.8 Review findings and Determine the way forward COG270150
3.9 Liability -  Calculate and Discuss way forward COG222025
3.8 No liability – Go to 3.13  
3.9 Penalty case?  
3.10 Yes – Penalties COG270175
3.11 No – Go to 3.12  
3.12 Decide how to resolve a compliance check COG270200
3.13 Go to Work - Settle  
4 Work – Settle  
4.1 Decide method of Settlement  
4.2 Take formal Settlement Action COG270225
4.3 Take Informal Settlement Action and or RTI adjustments N/A
4.4 Nil Liability case  
4.5 Prepare case for closure COG270250
4.6 Case resolved  
5 – Close    
5.1 Close on system COG222225
5.2 Case finalised  
  STOP