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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting guidance: employer compliance guidance by process stage: calculation of liability

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

Time limit for recovery (overview) COG915215
   
Normal time limits (NTL) and Extended time limits (ETL) COG915220
Limitation Act 1989 and Limitation (Northern Ireland) Order 1989 COG915225
Settlement Interest COG915070
Formal Charges COG915630
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) COG903590
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) COG915065
Payment on Account COG915025
No Agreement COG915075

Compliance Handbook (CH)

Assessing Time Limits: Contents CH50000
   
How to do a compliance check: Finishing a compliance check: Contents CH285000