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HMRC internal manual

Compliance Operational Guidance

Business specific: compliance check framework (CCF): VAT Pre-Creds: contents

You must consider the information held at COG221000 ‘Need To Know’ as you work through your compliance check.

You can view changes made after 2 November 2015 by selecting the Previous Changes link at the top right of each SWI.

  Need to know
COG221000 Need to know
  Activity level process map
COG330005 Activity level process map
  Pre allocation action
COG330010 Pre allocation
COG330025 Allocate case
COG330050 Complete initial review
COG330075 Confirm and identify additional risks
COG221600 Determine type of check
COG221625 Plan covert activity
COG221700 Plan unannounced visit
COG221775 Issue opening letter and make the follow up telephone call
COG221800 Make telephone call - first contact
COG221825 Unannounced visit - first contact
  Work (process)
COG221875 Response received or no response to contact
COG221900 Use information and inspection powers
COG221950 Review information obtained
COG270090 Address risks
COG221990 Invigilation
COG270150 Review findings and determine way forward
COG222025 Calculate and discuss liability
COG270175 Penalties
COG270200 Decide how to resolve compliance check
  Work (settle)
COG270225 Take formal settlement action
COG222150 Take informal settlement action - n/a
COG330310 Prepare case for closure
COG330350 Close on system