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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 28 November 2011 (see the update index for all updates)

Page Details of update
   
COG200225 Step 9 updated with new Evasion Referral process
COG200250 Step 6 BROCS changes
COG300100 Updated to include new page within chapter
COG300460 New page - Late Payment Penalties SOP also includes link to new DMB penalty referral stencil at Step 5
COG300650 Step 1 updated with new Evasion Referral Criteria
COG300700 Step 1 - new paragraph added regarding NIC posting
COG600250 New Step 3 added for MDD, Step 4 - Revised MDD & PDDD process and link to new BGN048/11 added, Step 9 - deleted reference to PIAF, insert PDAC, step 10 ‘appropriate’ added after select ……in the sentence, Step 14 - Authorising Officer added
COG600350 Steps 7 - new step added - Managing deliberate defaulter, Step 8 and Step 10- Revised MDD & PDDD process, Step 9 Text amended about naming individual employees and new link to DANSP41111 inserted
COG600375 New step 12 added - Revised MDD & PDDD process and link to new BGN048/11 added, Step 13 and 15 also updated with revised MDD & PDDD process
COG800250 Step 3 and Step 4 - revised MDD & PDDD process,Step 12 - Newsboard link deleted
COG904500 The title for COG904525 in the contents page has been amended to ‘Compliance Support’.
COG904552 Updated email address for LC, PAYE Service Update Requests
COG904570 Updated with new Evasion Referral process
COG904580 Updated contacts for L&C CRM’s
COG904735 Guidance for referrals to DMB for Late Payment penalties added.
COG905295 Late payment penalties guidance added
COG905325 Updated to incorporate revised new Evasion Referral process
COG905600 Updated to include Caseflow guidance
COG906050, COG906140  Link to Newsboard Message 352/10 deleted and new link to COG904770 added
COG906160 Guidance for referrals to DMB added
COG907620 Link to Newsboard Message 352/10 deleted and new link to COG904770 added
COG908000 Updated to reflect new pages within chapter
COG908060, COG908070  Link to Newsboard Message 352/10 deleted and new link to COG904770 added
COG908090 - COG908091  ‘s’ added to NIC through out the page, and NIRS2 replaced with NPS
COG908092- COG908094  NIC amended to NICs in title
COG908095 - COG908107  New pages - Settlement Posting (Allocating) Contributions to an Employee’s NI Account
COG909360 - COG909400  Revised to include the guidance in Newsboard message NWB248/11
COG909400 Deleted Reg 13 Warning letter link as this is now available in SEES
COG914000 Change to title of page COG914040
COG914040 Page title amended to read ‘Cost Effectiveness - for abated or reduced penalties
COG914170 Page content update and link to tolerances page in EM added
COG914510, COG914525  Link to Newsboard Message 352/10 deleted and new link to COG904770 added
COG914555 Senior Manager amended to read Manager only
COG914570 Change of authorisation levels to caseworkers line manager
COG914575 Senior manager amended to read Manager only
COG914765 Included a new letter of offer for Penalty only cases where penalty is suspended in full or part. Existing 2 letters of offer already in COG914765 amended to show the same heading as the new one
COG915015 Changes in last sentence to read Authorising Officer
COG915030 Senior manager amended to read Authorising Officer
COG915070, COG915090  Link to Newsboard Message 352/10 deleted and new link added to COG904770
COG915140 Senior manager delete to read Manager only
COG915165 Correct typo - should be Reg 72(5)
COG915170 Delete ‘local Grade 6 if necessary’
COG915500 Updated to reflect changes to titles throughout chapter
COG915510 - COG915590  Changed to reflect Compliance Measures 2011 Guidance
COG915600 - COG915604  Added note to advise supplementary /proforma returns must be processed before scoring yield - in line with guidance at COG915605 - COG915609
COG915605 - COG915630  Changed to reflect Compliance Measures 2011 Guidance
COG915640 New title - FRB and Consequential yield added and new linked page for examples
COG915660 - COG915720  Changed to reflect Compliance Measures 2011 Guidance
COG915740 Page removed
COG915745 - COG915820  Changed to reflect Compliance Measures 2011 Guidance