This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: contents

  1. COG905005
    Action on receipt of SIP from RIS
  2. COG905010
    Recording Compliance Checks on Caseflow
  3. COG905015
    Making the Initial Appointment or Contact
  4. COG905020
    Notifying an Authorised Agent
  5. COG905025
    Working a non-visit case
  6. COG905030
    Response to the opening letter
  7. COG905035
    No response to the opening letter
  8. COG905040
    Preparation Prior to the Visit
  9. COG905045
    The Intervention Plan
  10. COG905050
    Where the Insolvency Practitioner is Appointed
  11. COG905055
    Cancellation of a Case
  12. COG905060
    Accompanied Visits
  13. COG905065
    Joint Visits
  14. COG905070
    Care of Official Papers
  15. COG905075
    Risk Based Systems Audit (RBSA)
  16. COG905080
    Talkthrough, Walkthrough and Testing the Systems
  17. COG905085
    Importance of the Talkthrough and Testing the systems
  18. COG905090
    Importance of the Walkthrough and Testing the Systems: Visit cases
  19. COG905095
    Importance of the Walkthrough and Testing the systems: Non-visit cases
  20. COG905100
    Use of an Employer’s Computer
  21. COG905105
    Completing Returns or Records
  22. COG905110
  23. COG905115
    Initial Meeting - Preparation and Approach
  24. COG905120
    Employer is Part of a Group of Companies
  25. COG905125
    Employer is also a contractor
  26. COG905130
    Employee of Another Government Department Keeps Pay Records
  27. COG905135
    HM Revenue & Customs Employee Keeps Pay Records or Responsible for Inaccuracy
  28. COG905140
    Members of the Tribunal System or Clerks to the Tribunal System Responsible for Inaccuracy
  29. COG905145
    Records that Need to be Reviewed
  30. COG905150
    The Records are Used for SA
  31. COG905155
    Failure to Retain Records
  32. COG905160
    Obstructive employer - no response to opening letter
  33. COG905165
    Obstructive employer - employer / agent refuses to attend a meeting
  34. COG905170
    Obstructive employer - challenge to caseworkers entitlement to inspect records
  35. COG905175
    Employer Records Not Available or Maintained
  36. COG905180
    Employer Asks for Copy of Papers
  37. COG905185
    Arrears of Pay for Closed Years
  38. COG905190
    Student Loan Deductions Start and Stop Notices
  39. COG905195
    Employer Operates NIC Contracted Out Rate
  40. COG905200
    Age Exemption Certificates
  41. COG905202
    Reduction of Secondary Contributions for Certain Age Groups
  42. COG905203
    Reduction of Secondary Contributions of National Insurance Contributions for Apprentices under 25
  43. COG905205
    Certificate of Election
  44. COG905210
    Deferment of NIC
  45. COG905215
    Form P46 or Real Time Information (RTI) starter checklist (or equivalent) Produced for Review
  46. COG905220
    Opportunity to Disclose
  47. COG905225
    Computer Payroll Replaces Manual System
  48. COG905230
    Computer Spreadsheet Packages
  49. COG905235
    Computer Parameter Reports
  50. COG905255
    Travel, Subsistence, Entertainment and Other Expenses
  51. COG905260
    Pecuniary Liabilities and Benefits
  52. COG905265
    Payroll Check
  53. COG905270
    NIC Holiday
  54. COG905275
    Effective questioning to establish culpability
  55. COG905280
    Copying and Removal of Records
  56. COG905285
    Concluding the Meeting
  57. COG905290
    Notes of Meeting - When They Are Required
  58. COG905295
    Preparation and Issue of Notes of Meeting
  59. COG905300
    Translations and Interpreters
  60. COG905305
    Awareness of Serious Evasion
  61. COG905310
    Suspected Computer Fraud
  62. COG905315
    Employers with Diplomatic Immunity
  63. COG905320
    When to Complete a Deductions Working Sheet (DWS)
  64. COG905325
    Hidden Economy - employers - definition of a case in terms of employers work in the Hidden Economy
  65. COG905330
    Hidden Economy (employers) team - tools to support