HMRC internal manual

Compliance Operational Guidance

COG313500 - Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): take informal settlement action

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)