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HMRC internal manual

Compliance Operational Guidance

Compliance Operational Guidance: recent changes

Below are details of the amendments that were published on 10 June 2011 (see the update index for all updates)

Section Details of update  
COG200225 Broken link has been reactivated  
COG200250 Step 3 has been updated  
COG300200 Step 2 has been amended to include guidance on mandatory Random cases  
COG300375 Step 9 has been updated to take into account the changes to Authorised Officers. Link inserted  
COG500300 Link to Litigation and Settlement Strategy has been corrected.  
COG800250 Step 8 has been amended so that the title for COG907140 is now correct.  
COG905255 Paragraph starting” and after the initial meeting has been amended11  
COG906150 Links activated in the two attached documents  
COG907080 Amendment to the third paragraph, first bullet point, “using a P11DX, or”, replaced with “ by using a form P11DX, which is available on the HMRC website, or  
COG914000 New page COG914097 added to contents list  
COG914097 New page - Reallocation of employer overpayments and the P565 process  
COG914097 Linked page to P565 allocation stencil  
COG915205 Amendment to the final paragraph at bullet point 2 “encourage the employer to apply for a dispensation” now reads “encourage the employer to apply for a dispensation by completing form P11DX, which is available on the HMRC website”