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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting guidance: employer compliance guidance by process stage: fact finding (information gathering and follow up)

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

Information Gathering  
Action on receipt of SIP from RIS COG905005
Recording on ECS/Caseflow COG905010
Working on non-visit case COG905025
Preparation Prior to the Visit COG905040
Effective Questioning to Establish Culpability COG905275
The Importance of the Walk Through and Testing the Systems: Non-visit COG905095
Making the Initial Appointment or Contact COG905015
National Minimum Wage (NMW) COG904612
No Response to the opening letter COG905035
Obstructive Employer: No response to opening Letter COG905160
Obstructive Employer: Challenge to Caseworker’s Entitlement to Inspect Records COG905170
Opportunity to Disclose COG905220
Talk Through, Walk Through and Testing the Systems COG905080
Importance of the Talk Through and Systems Template COG905085
Preparation and Issue of Notes of Meeting COG905295
Working the Case: Factsheet CC/FS19 - Employer and contractor returns and ‘old’ penalties - When to Issue COG906060
Working the Case: Human Rights Act 1998 (HRA) - Background COG906050
Records that Need to be Reviewed COG905145
Fact Finding COG907540
Group of Workers Involved COG907560
The Employment Status Indicator Tool COG907520
Role of the Caseworker COG907530
Direction under Regulation 72F - Demibourne - General COG915245
Referral to the Specialist Employer Compliance (SEC) COG907600
Notifying Other Sections when Inaccuracies are Discovered COG911510
Payment on Account COG915025
Concluding the Meeting COG905285
Written Confirmation of Advice COG915020
Follow Up  
The Intervention Plan, Systems Template and Work Programme Template COG905045
Notes of meeting - When they are required COG905290
Preparation and Issue of Notes of the Meeting COG905295
Preparation Prior to the Visit COG905040
No Agreement to Estimate COG908108
Settlement - by Regulation 80 Determination COG915150
Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 - Background COG909390
Settlement - by NIC Decision COG915155
Direction under Regulation 72F - General COG915245
Direction under Regulation 72F - Miscellaneous Employer & Employee Issues COG915265
Direction under Regulation 72F - Action by Caseworker: Submission to Authorising Team COG915305
Direction under Regulation 72F - Action by Caseworker: Considering a Direction COG915285
Direction under Regulation 72F - Action to be taken: Action by Authoring Team COG915310
Direction under Regulation 72F - Impact on National Insurance Contributions COG915325
Direction under Regulation 72 - Settlement Process COG915335
Cross Tax Awareness COG904540
Notifying Other Sections When Inaccuracies are Discovered COG911510
Close Year Check COG906180
Cross Tax Referral COG915100
Employer Support Teams COG904545
Payment on account COG915025
Contract Settlements - SAFE - How Payments on Account are Allocated COG915110
Contract Settlements - SAFE - Locking Payments on Account COG915115
Contract Settlements - SAFE - General COG915105
Contract Settlements - SAFE - Amending a Charge COG915145
Personal Tax Compliance (PTC) COG904615
Asking about the Business Return of the Employer/Contractor COG906020
Time Limit for Recovery - Limitation Act 1989 and Limitation (Northern Ireland) Order 1989 COG915225
Voluntary Restitution COG915015

Compliance Handbook (CH)

How to do a compliance check: General: The Human Rights Act and other Safeguards CH201300
How to do a compliance check: Starting a compliance check: Introduction CH206100
How to do a compliance check: Establishing the facts CH207000
Information & Inspection Powers: Contents CH20000
How to do a compliance check: Penalties for failure to comply with Information and Inspection notices: Contents CH270000
Penalties for Inaccuracies: Contents CH80000
Penalties for Inaccuracies: Types of inaccuracy: Contents CH81100
How to do a compliance check: Using inspection powers: During a visit: Personal Safety CH255505
How to do a compliance check: Using inspection powers: Contents CH250000
Information & Inspection Powers: Types of inspection: Contents CH25400
Information & Inspection Powers: Conditions and safeguards: Restrictions: Introduction CH22100
How to do a compliance check: Information Powers: Taxpayer Notice: Contents CH223000
Information & Inspection Powers: Penalties: Contents CH26000
How to do a compliance check: Authorisation levels: Contents CH260000