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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 31 January 2012 (see the update index for all updates)

Page Details of update
   
COG100000 Introduction renumbered - now COG10000
COG150000 Our Conduct and Behaviour renumbered - now COG11000
COG17000 New section added on Compliance Measures
COG300260 New page - Consider and undertake Covert Activity - SOP2125
COG300275 Title changed to Visit Case - Announced: Issuing opening notice
COG300285 New page - Visit - Unannounced
COG300350 Step 5 - reference to COG 300285 added
COG300350 Step 18 - Updated information
COG600375 Step 15 Amended to read Regulation 80 rather than Section 8 decision
COG600375 New Step 17 added to consider Regulation 72(F) where appropriate
COG800250 Step 10 updated; Step 12 to include Newsboard Message 313/11
COG908093 Last bullet point under the “You must” section has been amended to show “Intervention Plan” only
COG909035 Additional information added to the Background section.
COG909110 CISL Archive information added
COG909370 This page has been restructured but essentially contains the same details
COG909380 This page has been restructured but essentially contains the same details
COG914010 In NI only cases section Sub-section (9) has been amended to read Sub-section (8)
COG914015 Background section and Penalties section - small changes have been made to the first and second paragraphs in both sections.
COG914040 This page has been revised and includes clarification regarding the £150 limit applied to combined penalties
COG914050 Added reference to factsheet CC/FS9 and removed CC/FS7
COG914560 The phrase “SAFE Unit” has been amended to “Miscellaneous Charges Unit”
COG914570 This page has been restructured although essentially the content remains the same
COG914580 The phrase “SAFE Unit” has been amended to “Miscellaneous Charges Unit”
COG914675 Link added to penalty only example letters page
COG915097 The Common reasons for rejection of P565 stencils section has been amended to update the bullet point commencing “The request is to carry an overpayment forward…”
COG915135 The phrase “SAFE Unit” has been amended to “Miscellaneous Charges Unit”
COG915165 The note under Action by Caseworker has been amended to add “where there is more than 6 employees”
COG915510 The first section under “When calculating any underpayment you should” is now shown as a bullet point
COG915605 The “Examples of yield that can be scored” has been revised