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HMRC internal manual

Compliance Operational Guidance

Supporting guidance: employer compliance guidance by subject: introduction - overview

This section of Compliance Operational Guidance (COG) is for all staff involved in Employer Compliance. You can find an explanation of COG and how to use it at COG10000.

The COG aims to make sure that all staff are aware of their role and how it relates to the department’s overall compliance activity.

The department has a Compliance Strategy that applies to all areas of compliance; the strategy aims to

  • encourage and improve compliance with the law and
  • deter non-compliance by identifying it and putting it right.

The aims of the employer compliance within this strategy is to

  • help educate and encourage employers and contractors to comply with their statutory duty to

    • provide timely and accurate information, and
    • remit deductions when due
  • deter the evasion or late payment of tax and NICs
  • detect irregular practice and thereby deter non-compliance
  • obtain current compliance with arrears paid in full, at the smallest cost to public funds
  • help protect the National Insurance Fund (NIF) and Individuals NI accounts
  • confirm the correct deduction of Student Loans
  • establish payments have been correctly made in respect of Statutory Payments
  • check Employment Allowance has been claimed correctly (from 6 April 2014)
  • check that employees are in receipt of NMW and refer appropriate cases to NMW Compliance teams

Other Guidance

There is further guidance that may assist staff

  • Employment Income Manual
  • Employment Status Manual
  • National Insurance Manual
  • Statutory Payments Manual
  • Collection of Student Loan Manual
  • Construction Industry Scheme Manual (Pre 06/04/07)
  • Construction Industry Scheme Reform Manual (post 06/04/07)
  • Enquiry Manual
  • Pay As You Earn (PAYE) Settlements Agreements Manual
  • PAYE Manual
  • Business Income Manual
  • ECS Manual
  • Compliance Handbook
  • Employer Compliance Testbank
  • Tactical Information Packages