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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: settlement: contents

  1. COG915005
    From Whom to Seek Settlement
  2. COG915010
    Legally Enforceable Charge
  3. COG915015
    Voluntary Restitution
  4. COG915020
    Written confirmation of advice
  5. COG915025
    Payment on Account
  6. COG915030
    The Expected Offer
  7. COG915035
    Who Conducts the Meeting
  8. COG915040
    Culpability – What does it mean?
  9. COG915045
    Culpability and Penalties
  10. COG915050
    Culpability – Warning of Penalties
  11. COG915060
    Without a meeting
  12. COG915065
    Limits for Recovery
  13. COG915068
    Payrolled and non-payrolled benefits
  14. COG915070
    Settlement: Interest
  15. COG915075
    No agreement
  16. COG915080
    Caseworker checklist for completed cases
  17. COG915085
    Tax relief for amount included in a Class 6 Settlement
  18. COG915090
    Certificate of Disclosure
  19. COG915095
    Contract Settlement Form (CSF)
  20. COG915096
    Employer Compliance Settlement Summary (ECSS)
  21. COG915097
    Reallocation of employer overpayments and the P565 process
  22. COG915100
    Cross Tax Referral - settlement
  23. COG915103
    Contract settlements - SAFE: contents
  24. COG915146
    Contract Settlements - Reopening post settlement
  25. COG915150
    Settlement – by Regulation 80 Determination
  26. COG915155
    Settlement – by NIC Decision
  27. COG915158
    Regulation 80 Determinations - Section 8 Decisions
  28. COG915171
    Apprenticeship Levy settlement process
  29. COG915172
    Apprenticeship Levy - Regulation 147L process
  30. COG915175
    Payment sought from employee
  31. COG915180
    Direction under Regulation 72(5) Condition A
  32. COG915185
    Direction under Regulation 72(5) Condition B
  33. COG915190
    Direction under Regulation 81(4) Condition A or Condition B
  34. COG915195
    Primary Class 1 NICs: Recovery from a Director or Employee
  35. COG915200
    Recovery of Tax and/or NIC from a Director or Employee – Action to be taken
  36. COG915205
    Exemption for amounts which would otherwise be deductible
  37. COG915210
    PAYE Settlement Agreements (PSA)
  38. COG915213
    Time Limits for Recovery: contents
  39. COG915230
    Court fees - included in a settlement
  40. COG915235
    Court fees – not included in a settlement
  41. COG915240
    Recovery Restricted by previous reviews
  42. COG915243
    Direction under Regulation 72F: contents