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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: contents

  1. COG915510
    Introduction
  2. COG915520
    Compliance Revenue Arising from a Compliance Check
  3. COG915530
    Compliance Revenue Arising from Broader Coverage
  4. COG915540
    Recovery Methods
  5. COG915550
    Voluntary Disclosure
  6. COG915560
    Employer Amendments
  7. COG915570
    Failure to Operate – Closed Years and/or Closed Tax Periods
  8. COG915580
    Failure to Submit Returns – No Scheme
  9. COG915590
    Failure to Submit Returns – Scheme Open
  10. COG915600
    Submission of Supplementary returns
  11. COG915601
    P35 Omissions and PAYE Reconciliations (up to and including 2012-13)
  12. COG915602
    P35 Omissions and PAYE Reconciliations (up to and including 2012-13): Correct amount of tax and NIC deducted and paid in full
  13. COG915603
    P35 Omissions and PAYE Reconciliations (up to and including 2012-13): Correct amount of tax and NIC deducted but not paid in full
  14. COG915604
    P35 Omissions and PAYE Reconciliations (up to and including 2012-13): Tax and NIC deducted left off the P35 and other liabilities identified
  15. COG915605
    Incorrect returns – CIS Deductions Suffered Box
  16. COG915610
    Failure to Report Benefits and Understated Benefits
  17. COG915620
    Insolvency
  18. COG915630
    Formal Charges
  19. COG915640
    Current Year, Future Revenue Benefits, Consequential Compliance Revenue and Open Year Adjustments
  20. COG915660
    Status
  21. COG915670
    Registering for Self-Employment- Class 2 NIC
  22. COG915680
    Set-off
  23. COG915690
    Recovery from Employees and Directors
  24. COG915700
    Suspected Fraud/Evasion
  25. COG915720
    Compliance Revenue Recording - Court Fees
  26. COG915745
    Error Penalties
  27. COG915750
    Status Opinion requested by Customer
  28. COG915770
    PAYE Settlement Agreement
  29. COG915780
    Pre and Post transaction advice on Termination Payments
  30. COG915800
    Repayments Stopped
  31. COG915810
    Remuneration Packaging Non Statutory Business Clearance
  32. COG915820
    Dispensations applications