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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 27 October 2011 (see the update index for all updates)

Page Details of update
COG200225 Added a new step for Caseflow cases ‘Opening the case - Caseflow’
COG200250 Amended step 3
COG200400 Amended step 9 - Checking other employer investigations
COG200450 Minor text amendments
COG200500 Amended step 2
COG300400 Changed order of steps 2 and 3
COG300425 Amended step 2 - Removed reference to SCS79/04 and linked to current guidance
COG300450 Changed step 16 ‘Saving documents for ECS cases
COG300525 Minor changes to guide user on steps to follow
COG300575 Minor change to update link in Step 5
COG500350 Slight amendment to title
COG800250 Reorganised steps and update for Caseflow where appropriate
COG900110 Change COG905045 title to ‘The Intervention Plan’
COG900120 Update COG reference for No Agreement to Estimate
COG904580 Add contact for LBS cases
COG905000 The contents amended to reflect new titles in chapter
COG905025 Remove systems template and replace with record systems tested
COG905040 Amend EC-SIP to E-SIP
COG905045 Slight change to title

Amendment to first sentence

Slight amendment to list below ‘You should use the intervention plan to record’

Reconfiguration of page below the ‘You should use the intervention plan to record’ section    
  COG905060 Slight change to first sentence.
Changes made to listed section which starts ‘ to assist in completion’    
  COG905085 Slight change to the title.
This page has essentially been reconfigured to place more emphasis on the section entitled ‘ At the start of the talkthrough…’    
  COG905090 Made amendments and clarified for Caseflow
  COG905095 Slight change to title.

Presentation of walkthrough changed throughout.

Changes made to section which starts ‘ In a Non-visit case…’    
  COG905180 Changes to the first paragraph
  COG905290 First paragraph changed to remove details
Slight change to second listed section below the paragraph which starts ‘But if notes…’    
  COG905295 Slight change to title.

Changes to the sentence beginning ‘The notes are not meant to duplicate’

Changes to the sentence beginning ‘Where you discuss’    
  COG905650 In the ‘Contact’ section ‘ (under the category EC) and ‘LC05 - L&C opening letter’ have been removed.
In the list below ‘a more comprehensive review of systems’ changes have been made to the line beginning ‘outcomes’    
  COG908000 Update COG reference for No Agreement to Estimate
  COG908090 In first line, inaccuracy replaces irregularity. Below the wording ‘You should record the outcome on the’ the list has been amended to remove ‘ System Template, and’
  COG908093 Slight change to isolated text and in addition changes to the list below ‘record fully what you have done and why on the’
  COG908100 Change COG number to 908108
  COG908690 Slight change to wording within the list following ‘You should’-from irregularities to inaccuracies
  COG909230 Changes made to remove ambiguity around subcontractor claiming credit for deductions
  COG911500 Slight amendment to title and slight amendment to wording at COG911510 & COG911550 aspect of contents table
  COG911510 Slight amendment to title and change of wording in first line of text
  COG914550 Add reference to EM6214 onwards
  COG914570 Amendments to the guidance notes contained within COG914570 - ‘Single payment acceptance letter’ and ‘Instalment payment acceptance letter’
  COG915080 Added RIS feedback for Caseflow and updated terminology (replaced irregularities with inaccuracies)
  COG915180 Change of wording within the paragraph ‘Action by Caseworker’
  COG a - z Updated COG reference number for No Agreement to Estimate