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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by process stage: preparation

The following menus provide links to the relevant supporting guidance within Compliance Operational Guidance (COG) and the Compliance Handbook (CH)

PAYE Settlement Agreements (PSAs) COG907200
   
Dispensations - Introduction COG907080
Action on receipt of the SIP from RIS COG905005
Recording on ECS/Caseflow COG905010
The Intervention Plan COG905045
Risk Based Systems Audit COG905075
Talk Through, walk through and testing the systems COG905080
The importance of the talk through and systems template COG905085
The importance of the walk through and testing the systems: Visit cases COG905090
The importance of the walk through and testing the systems: Non-visit cases COG905095
Notes of Meeting - When they are required COG905290
Preparation and issue of notes of meeting COG905295

Compliance Handbook (CH)

Charging Penalties for Inaccuracies: Establishing a penalty position: Examples of questions to establish behaviour CH402000
   
How to do a compliance check: General: The Human Rights Act and other Safeguards CH201300
How to do a compliance check: Using inspection powers: Establishing and recording the need for a visit CH251500
Starting a compliance check: Introduction CH206100
How to do a compliance check: Establishing the facts: Contents CH207000