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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: open year inaccuracies: advice given - follow up action to take

Upon returning to the office you should

  • confirm any instructions given to the employer in writing COG915020 
  • if appropriate forward any end of year returns (up to and including 2012-13) to the Processing Office, and
  • consider penalties for late returns (COG914045, COG914050, COG914055, COG914290 and COG914295) after checking ECS to see if any automatic (late filing) penalties have been issued.

For post April 2009 see CH80000.