COG905000 - Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: contents
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      COG905005Action on receipt of SIP from RIS
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      COG905010Recording Compliance Checks on Caseflow
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      COG905015Making the Initial Appointment or Contact
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      COG905020Notifying an Authorised Agent
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      COG905025Working a non-visit case
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      COG905030Response to the opening letter
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      COG905035No response to the opening letter
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      COG905040Preparation Prior to the Visit
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      COG905045The Intervention Plan
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      COG905050Where the Insolvency Practitioner is Appointed
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      COG905055Cancellation of a Case
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      COG905060Accompanied Visits
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      COG905065Joint Visits
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      COG905070Care of Official Papers
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      COG905075Risk Based Systems Audit (RBSA)
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      COG905080Talkthrough, Walkthrough and Testing the Systems
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      COG905085Importance of the Talkthrough and Testing the systems
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      COG905090Importance of the Walkthrough and Testing the Systems: Visit cases
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      COG905095Importance of the Walkthrough and Testing the systems: Non-visit cases
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      COG905100Use of an Employer’s Computer
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      COG905105Completing Returns or Records
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      COG905110Introductions
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      COG905115Initial Meeting - Preparation and Approach
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      COG905120Employer is Part of a Group of Companies
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      COG905125Employer is also a contractor
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      COG905130Employee of Another Government Department Keeps Pay Records
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      COG905135HM Revenue & Customs Employee Keeps Pay Records or Responsible for Inaccuracy
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      COG905140Members of the Tribunal System or Clerks to the Tribunal System Responsible for Inaccuracy
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      COG905145Records that Need to be Reviewed
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      COG905150The Records are Used for SA
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      COG905155Failure to Retain Records
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      COG905160Obstructive employer - no response to opening letter
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      COG905165Obstructive employer - employer / agent refuses to attend a meeting
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      COG905170Obstructive employer - challenge to caseworkers entitlement to inspect records
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      COG905175Employer Records Not Available or Maintained
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      COG905180Employer Asks for Copy of Papers
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      COG905185Arrears of Pay for Closed Years
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      COG905190Student Loan Deductions Start and Stop Notices
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      COG905195Employer Operates NIC Contracted Out Rate
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      COG905200Age Exemption Certificates
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      COG905202Reduction of Secondary Contributions for Certain Age Groups
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      COG905203Reduction of Secondary Contributions of National Insurance Contributions for Apprentices under 25
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      COG905205Certificate of Election
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      COG905210Deferment of NIC
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      COG905215Form P46 or Real Time Information (RTI) starter checklist (or equivalent) Produced for Review
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      COG905220Opportunity to Disclose
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      COG905225Computer Payroll Replaces Manual System
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      COG905230Computer Spreadsheet Packages
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      COG905235Computer Parameter Reports
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      COG905255Travel, Subsistence, Entertainment and Other Expenses
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      COG905260Pecuniary Liabilities and Benefits
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      COG905265Payroll Check
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      COG905270NIC Holiday
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      COG905275Effective questioning to establish culpability
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      COG905280Copying and Removal of Records
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      COG905285Concluding the Meeting
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      COG905290Notes of Meeting - When They Are Required
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      COG905295Preparation and Issue of Notes of Meeting
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      COG905300Translations and Interpreters
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      COG905305Awareness of Serious Evasion
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      COG905310Suspected Computer Fraud
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      COG905315Employers with Diplomatic Immunity
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      COG905320When to Complete a Deductions Working Sheet (DWS)
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      COG905325Hidden Economy - employers - definition of a case in terms of employers work in the Hidden Economy
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      COG905330Hidden Economy (employers) team - tools to support