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HMRC internal manual

Compliance Operational Guidance

Business specific: compliance check framework (CCF): VAT Pre-Creds: confirm and identify additional risks

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

To return to your SWI menu, see the Navigation Table below.

The steps below are the actions to take to review the case once it is received in your worklist.

  CH206150 - Openness and early dialogue  
6 Next actions 1. For Desk based cases or cases not booked by WAT, go to COG221600 (Determine Type of Check).
  1. For cases booked by WAT, go to COG270090 (Address Risks). COG100000 - TRUCE Workbench Guidance

Select appropriate link below to take you to the contents list of SWIs for your business area.

VAT Pre-Creds