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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: resolution (voluntary and formal)

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

Voluntary  
   
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) COG915065
Statutory Payments COG914020
Student Loan Deductions COG914210
Types of Penalty COG914035
De minimis Limits - for Abated Penalties COG914040
Abatement Structure COG914090
Abatement for Disclosure COG914100
Things to consider under disclosure COG914105
Abatement for Co-operation COG914110
Things to consider under Co-operation COG914115
Abatement for Seriousness COG914120
Things to consider under Seriousness COG914125
Statutory Cover COG914130
The Expected Offer - Who makes the decisions? COG914155
From Whom to Seek Settlement COG915005
Who Conducts the Meeting? COG915035
Who conducts the settlement meeting? COG914160
Without a Meeting COG915060
By Post COG914575
Instalment Arrangements COG914555
Voluntary Restitution COG915015
Time to Pay COG914550
Importance of Correctness COG914510
Purpose COG914505
Failure to Submit P11D Returns COG914060
Specimens - Individual/Sole Trader COG914585
Specimen - Regulation 72F cases COG914755
Forward Interest COG914580
Acceptance COG914570
Things to check COG914535
The Expected Offer - Problems COG914170
Contract Settlements - SAFE - General COG915105
Formal  
Settlement - by NIC Decision COG915155
Time Limit for Recovery - Limitation Act 1989 and Limitation (Northern Ireland) Order 1989 COG915225
Problems due to previous review or Compliance Check COG906140
Regulation 80 Determinations - Section 8 Decisions - Background COG915160
Regulation 80 Determinations - Section 8 Decisions - Process COG915165
Formal Action COG914175
Employer Support Teams - When to make a Referral COG904550
Raising Formal Penalty Determinations - General COG914180
Regulation 80 Determinations - Section 8 Decisions - Appeals COG915170
Appeals & Review Units COG904565
Regulation 9 Directions - Background COG909360
Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 - Background COG909390
Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 - Process COG909400
Payment Sought from Employee COG915180
Joint and Several Offers COG914565

Compliance Handbook (CH)

Penalties for Inaccuracies: In what circumstances is a penalty payable: Inaccuracies - General CH81010
   
Penalties for Inaccuracies: Types of inaccuracy: The four types of inaccuracy CH81110
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for disclosure: Unprompted and prompted disclosure CH82420
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for disclosure: Determining the quality of disclosure CH82431
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for disclosure: Telling CH82440
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for disclosure: Helping CH82450
Penalties for Inaccuracies: Calculating the Penalty: Penalty reductions for disclosure: Giving access CH82460
Penalties for Inaccuracies: How to Process the Penalty: Suspension of a penalty: Contents CH83100
Charging Penalties for Inaccuracies: Authorisation levels: Agreed penalty assessments or contract settlements CH407000
Penalties for Inaccuracies: How to Process the Penalty: Penalty assessments CH83020
Assessing Time Limits: The Time Limits: What are the new time limits? CH51300