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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 16 September 2011 (see the update index for all updates)

Page Details of update  
     
COG200250 Step 11 - minor change made to update to correct form  
COG300775 Step 2 contains details of the information required on the referral form  
COG904615 Minor change to file size  
COG904615 EC to PTC referral attachment updated at Step 4 - contains details of the information required on the referral form  
COG909000 New title for COG909235  
COG909035 New page - New process for handling all contractor disclosures that are currently being received by HMRC  
COG909230 Sentence “The caseworker should make sure that credit for deductions is not allowed by following the guidance at COG909210.” has been added.  
COG909230 References to Box 28 replaced with CIS Deductions Suffered  
COG909235 References to Box 28 replaced with CIS Deductions Suffered  
COG914185 SAFE Referral stencil updated with revised version  
COG914190 SAFE Referral stencil updated with revised version  
COG914195 SAFE Referral stencil updated with revised version  
COG914500 New title to COG914765  
COG914565 Updated link- changed from Newsboard message to COG page  
COG914620 Specimen letter of offer attachment: Additional detail added at the bottom of the specimen letter of offer 8A  
COG914620 Links to attachments corrected.  
COG914765 References to Box 28 replaced with CIS Deductions Suffered  
COG915605 References to Box 28 replaced with CIS Deductions Suffered  
COG915605 Notification stencil attachment updated: Reference to Box 28 replaced with CIS Deductions Suffered  
COG915500 New title to COG915605  
COG915500 New title for COG915601, and includes new pages at COG915602. 915603 & 915604  
COG915600 Revised guidance  
COG915601 New process for P35 Omissions and PAYE Reconciliations  
COG915602 New page - New process for P35 Omissions and PAYE Reconciliations: Correct amount of tax and NIC deducted and paid in full  
COG915603 New page - New process for P35 Omissions and PAYE Reconciliations: Correct amount of tax and NIC deducted but not paid in full  
COG915604 New page - New process for P35 Omissions and PAYE Reconciliations: Tax and NIC deducted left off the P35 & other liabilities identified