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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 15 July 2011 (see the update index for all updates)

Page Details of update
   
COG300375 Amended and linked to new CH references
COG300475 Guidance at step 8 amended
COG300525 New points added at 2 and 3
COG300700 Extra point added at 3
COG300725 Reference to COG904550 added to step 6
COG600250 Step added to include guidance on Managing Deliberate Defaulters & Publishing details of Deliberate Defaulters guidance
COG600350 Step added to include guidance on Managing Deliberate Defaulters & Publishing details of Deliberate Defaulters guidance
COG600375 Step added to include guidance on Managing Deliberate Defaulters & Publishing details of Deliberate Defaulters guidance
COG800250 Step added to include guidance on Managing Deliberate Defaulters & Publishing details of Deliberate Defaulters guidance
COG903570 Heading corrected
COG904550 Broken link amended
COG904552 Replace PAYE Service Amendment stencil with new document
COG904750 Revised definition of Large & Complex business
COG906150 Linked page amended with contact details
COG909000 Content page - new page added. ‘CIS caseworker action’ removal from page headings
COG909100 CIS System guidance amended
COG909230 New guidance for Box 28 process
COG909235 New page establishing the validity of a P35 Box 28 claim & includes two opening letters
COG914055 Added guidance to clarify that if liability is nil, penalty is capped to nil
COG914097 Page deleted
COG914500 Content page - new pages added COG914581 and COG914765
COG914581 New page - Suspended Penalties
COG914585 Attached letter - Reference details added to the bottom of the letter of offer
COG914620 Attached letter - Reference details added to the bottom of the letter of offer
COG914622 Attached letter - Reference details added to the bottom of the letter of offer
COG914675 Attached letter - Reference details added to the bottom of the letter of offer
COG914720 Attached letter - Reference details added to the bottom of the letter of offer
COG914755 Attached letter - Reference details added to the bottom of the letter of offer
COG914760 Attached letter - Reference details added to the bottom of the letter of offer
COG914765 New page - Letter of Offer: Specimen - Incorrect CIS Claim made in Box 28 on P35
COG915015 Stencil updated
COG915097 New page - Reallocation of employer overpayments and the P565 process
COG915225 A bullet added to example
COG915305 Spelling correction
COG915500 Content page - new page added - COG915605
COG915605 New page - Yield recording incorrect P35 - Box 28 entry
COG915630 Broken link fixed