COG905000 - 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

    Introductions
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