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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Compliance Operational Guidance: recent changes

Below are details of the amendments that were published on 11 June 2015 (see the update index for all updates)

Page Details of update
   
COG915243 Content page updated with link to new page of guidance at COG915262 and links deleted to COG915250 and COG915320 where obsolete guidance deleted
COG915245 Page updated to reflect changes following amendment to Income Tax (PAYE) Regulations 2003 and Income Tax (CIS) Regulations 2005 from 6 April 2014
COG915250 (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
COG915255 Page updated to reflect changes following amendment to Income Tax (PAYE) Regulations 2003 and Income Tax (CIS) Regulations 2005 from 6 April 2014
COG915260 Additional content detailing the changes to Regulation 72 following the amendment to Income Tax (PAYE) Regulations 2003 and Income Tax (CIS) Regulations 2005 from 6 April 2014
COG915262 This is a new page which contains guidance about when you can sample a selection of employees to confirm payments have been included in SA returns and extrapolating amounts of tax to offset against an employer’s liability
COG915270 Page updated to reflect changes following amendment to Income Tax (PAYE) Regulations 2003 and Income Tax (CIS) Regulations 2005 from 6 April 2014
COG915275 Examples deleted
COG915280 Guidance updated to include guidance on issuing a direction where sampling has been used
COG915285 Guidance updated to include guidance on determining the amount of tax to include in a direction notice; examples deleted and replaced with 5 examples showing how to calculate tax to be included in a direction
COG915290 Additional text about sampling and repayments claimed
COG915295 New bullet point advising you should issue a computation to the employer
COG915300 Page updated to reflect changes following amendment to Income Tax (PAYE) Regulations 2003 and Income Tax (CIS) Regulations 2005 from 6 April 2014
COG915305 Updated instructions for dealing with Caseflow/CRMM cases when authorisation required and reference to ECS deleted
COG915310 Updated to reflect that documents should be uploaded to Caseflow
COG915315 Page updated to reflect changes following amendment to Income Tax (PAYE) Regulations 2003 and Income Tax (CIS) Regulations 2005 from 6 April 2014
COG915320 Guidance about mandates deleted
COG915335 Content added about issuing computations to the employer and example updated
COG915340 Minor amendments to reflect changes required due to example updated on previous page