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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Compliance Operational Guidance: recent changes

Below are details of the amendments that were published on 28 June 2012 (see the update index for all updates)

Please note that throughout this publication all the pages that contained a reference to the contact telephone number for TAA as 0151 703 1326 has been changed to new number 0151 966 1136.

Please note that throughout this publication all the pages that contained a reference to the term ‘court costs’ has been amended to ‘court fees’.

Page Details of update
   
COG18110 Page updated to delete sentence re missing returns.
COG18210 Page updated to add info re Current Year Adjustments and to change FRB score from 5 years to 3 years for evasion.
COG18215 Complete change to example 3 and change to number of years FRB in first paragraph from 5 to 3 years FRB.
COG18480 New page added: Capital Gains Tax - Overvaluation of assets.
COG18520 Paragraph 4 on Broader Coverage has been updated.
COG20000 This contents page has been updated to change the title of COG26000 from ‘NPPS’ to ‘Creating an NPPS case’
COG21000 This contents page has been updated to change title of COG21130 from ‘Assurance & Quality Assurance Reviews’ to ‘Hierarchy’. In addition, the title of COG21080 has been changed from ‘Process Risk Take Action dropdown menu bar’ to ‘Process Risk Take Action dropdown’
COG21080 The title of COG21080 has been changed from ‘Process Risk Take Action dropdown menu bar’ to ‘Process Risk Take Action dropdown’. In addition re-assign has been changed to reassign on a number of occasions
COG21120 The hyperlink to COG24070 has been replaced with a hyperlink to COG24760
COG21130 A whole section ‘Caseflow Guidance: about Caseflow: Assurance & Quality Reviews’ has been withdrawn and it has been replaced with ‘Caseflow Guidance: about Caseflow: Hierarchy’
COG22140 Minor amendments to title and guidance and a link has been added to COG24200 on this page
COG22160 Minor amendments
COG22200 This contents page has been changed so that the titles to COG22230 and COG22260 now reads ‘Deciding whether to Accept, Reject or Reassign a case’ and ‘Reassign to manager’ respectively
COG22210 The hyperlink to COG24080 has been amended so that it hyperlinks to COG24760
COG22230 Minor amendment to the wording to enhance the understanding of the guidance. An image showing the orange buttons available in Caseflow has been added
COG22240 Minor amendment to the wording to enhance the understanding of the guidance
Hyperlinks added to take the reader to COG22640, COG22700 and COG24600    
  COG22250 Amendment added which includes instructions on how to review mandatory random enquiry rejections and how to record these rejections. In addition, a hyperlink has been added to take the reader to the Mandatory Randoms intranet site
  COG22260 The title of this guidance has been amended from ‘Re-assign to manager’ to ‘Reassign to manager’
  COG22400 This contents page has been amended so that the title to COG22430 has changed from ‘Enquiry figures’ to ‘Enquiry flags’
  COG22420 Minor restructuring and amendments to this page. In addition, hyperlinks have been added to take the reader to COG22250 and COG24150. The hyperlink to external guidance for maintaining BFs in Caseflow has been removed
  COG22608 All hyperlinks to COG24050 have been changed so that the hyperlink is now to COG24615
  COG22610 All hyperlinks to COG24050 have been changed so that the hyperlink is now to COG24615
  COG22612 The hyperlink to COG24050 has been changed so that the hyperlink is now to COG24615
  COG22614 The hyperlink to COG24050 has been changed so that the hyperlink is now to COG24615
  COG22616 The hyperlink to COG24050 has been changed so that the hyperlink is now to COG24615
  COG22620 Minor amendments to make the guidance easier to understand. In addition, the hyperlink to COG22630 has been redirected to COG22640 and the hyperlink to COG22700 has been redirected to COG22670. A hyperlink has also been added to take the reader to COG21110
  COG22630 Minor amendments to make the guidance easier to understand
  COG22640 Minor amendments and slight restructuring of contents on this page to make the guidance easier to understand. A hyperlink has been added to COG22650
  COG22650 Minor amendments and slight restructuring of the guidance on this page to enhance understanding. The hyperlink to the Caseflow help card ‘Maintaining BFs’ has been removed and replaced with a hyperlink to COG24150
  COG22660 Minor amendments and restructuring of the guidance on this page to enhance understanding
  COG22670 Minor amendments to enhance the understanding of the guidance. In addition, a small section called ‘Expected Closure Date’ has been added
  COG22800 The contents page has been amended so that COG22852 has been amended from ‘Finalise a Risk - NPPS Penalty’ to ‘Finalise a Risk - Pre-NPPS Penalty’ and COG22854 has been amended from ‘Finalise a Risk - Pre-NPPS Penalty’ to ‘Finalise a Risk - NPPS Penalty’
  COG22802 The hyperlink to COG22814 has been changed so that the hyperlink is now to COG22830
  COG22804 The hyperlink to COG22814 has been changed so that the hyperlink is now to COG22830
  COG22809 The hyperlink to COG22814 has been removed
  COG22850 A new point 3 has been added ‘Update Emerging Behaviour if required’
  COG22856 A caveat has been added to the Note specifying that if the settlement screen includes the NPPS suspended penalty the figures in the emerging amount and the settlement screen will not be the same.
  COG22910 The hyperlink to COG24050 has been changed so that the hyperlink is now to COG24615
  COG22915 The hyperlink to COG24070 has been changed so that the hyperlink is now to COG24710
  COG22940 The contents of this page has been extensively rewritten to include guidance on reporting poor agent behaviour/technical ability and also guidance on how to complete the various fields relating to poor agent reporting. It also provides new details relating to the impact of Data Protection Act and the Freedom of Information Act requests in connection with information held on a Caseflow record relating to poor agent behaviour.
  COG23100 This contents page has been updated to remove the titles COG23125 ‘Process Map’ and COG23135 ‘Process Map’
  COG23125 This process map has been withdrawn
  COG23130 Minor amendments
  COG23135 This process map has been withdrawn
  COG23209 A process map for managers has been added which shows how to bring cases into the team workbasket in Caseflow
  COG23210 Minor amendment
  COG23214 A process map for managers has been added which shows how to reject cases in Caseflow in bulk
  COG23215 Minor amendments
  COG23220 Hyperlink changed from COG23225 to COG23215 + minor amendment
  COG23224 A process map for managers has been added which shows how to reassign Caseflow cases to another team
  COG23225 Minor amendment
  COG23229 A process map for managers has been added which shows how to reassign Caseflow cases to the team above
  COG23230 Minor amendment
  COG23234 A process map for managers has been added which shows how to reassign Caseflow cases to team members
  COG23239 A process map for managers has been added showing how to return Caseflow cases to the Workflow Manager
  COG23244 A process map for managers has been added which shows how to update the authorisation mode in Caseflow
  COG23245 Minor amendments
  COG23249 A process map for managers has been added which shows how to update work object urgency for Caseflow cases
  COG23250 Minor amendments
  COG23300 This contents page has been updated to remove the title COG23314 ‘Process Map -create/update action plan’. In addition, the title of COG23374 has been changed from ‘Process Map - Update Links’ to ‘Process Map - Linking a Case’. In addition COG23376 ‘Process Map - Update Links’ and COG23377 ‘Update Links’ has been added. The title of COG23375 has been changed from ‘Update Links’ to ‘Create a Linked Case’

A new link has been added to COG23347 - Set/Update BF - Updating a BF - process map (Caseflow)

A new link has been added to COG23348 - Set/Update BF - To close a BF - Generic - process map (Caseflow)

A new link has been added to COG23349 - Set/Update BF - To close a BF - Specific - process map (Caseflow)    
  COG23304 A process map for managers working in Caseflow has been added showing how to add case notes when you are using the Team Workbasket
  COG23305 Minor amendments
  COG23309 A process map for managers working in Caseflow has been added showing how to Apply Risk/Case Hold when you are using the Team Workbasket
  COG23310 Minor amendments to some of the wording to provide clearer understanding
  COG23314 The process map for Create/Update Action Plan has been deleted
  COG23319 A process map for managers working in Caseflow has been added showing how to print case contents when you are using the Team Workbasket
  COG23320 Minor amendments to some of the wording to provide clearer understanding
  COG23324 A process map for managers working in Caseflow has been added showing how to reassign cases to another manager when you are using the Team Workbasket
  COG23329 A process map for managers working in Caseflow has been added showing how to reassign cases to a manager when you are using the Team Workbasket
  COG23334 A process map for managers working in Caseflow has been added showing how to reassign a case to a team when using the Team Workbasket
  COG23339 A process map for managers working in Caseflow has been added showing how to reassign cases to a team member when you are using the Team Workbasket
  COG23340 Minor amendment
  COG23344 A process map for managers working in Caseflow has been added showing how to record an interaction when you are using the Team Workbasket
  COG23346 A process map for managers working in Caseflow has been added showing how to set a BF when using the Set/Update screen when your starting position is the Team Workbasket
  COG23347 A process map for managers working in Caseflow has been added showing how to update a BF when your starting position is the Team Workbasket
  COG23348 A process map for managers working in Caseflow has been added showing how to close a generic BF when your starting position is the Team Workbasket
  COG23349 A process map for managers working in Caseflow has been added showing how to close a specific BF when your starting position is the Team Workbasket
  COG23350 A new section called ‘To close a BF’ has been added to this page. In addition various minor amendments have been made. A new image has also been added.
  COG23354 A process map for managers working in Caseflow has been added showing how to update the authorisation mode when you are using the Team Workbasket
  COG23359 A process map for managers working in Caseflow has been added which shows how to use the Update Case Information process when using the Team Workbasket
  COG23360 Minor amendments to the guidance to enhance the understanding
  COG23364 A process map for managers working in Caseflow has been added showing how to update the case open date when you are using the Team Workbasket
  COG23365 Minor amendments to the guidance to enhance the understanding
  COG23369 A process map for managers working in Caseflow has been added showing how to update the effort list when you are using the Team Workbasket
  COG23370 Minor amendments to the guidance to enhance the understanding
  COG23374 A process map for managers working in Caseflow has been added showing how to link a case when you are using the Team Workbasket
  COG23375 Title changed from ‘Update Links’ to ‘Create a Linked Case’. Minor amendments made to enhance understanding of the guidance on this page
  COG23376 A process map for managers working in Caseflow has been added showing how to update links when you are using the Team Workbasket
  COG23377 A new page providing details in respect of updating links from the Team Workbasket in Caseflow
  COG23379 A process map for managers working in Caseflow has been added showing how to update the work task urgency screen when you are using the Team Workbasket
  COG23380 Minor amendment
  COG23384 A process map for managers working in Caseflow has been added showing how to reassign cases to another team when you are using the Team Workbasket
  COG23385 Minor amendments to enhance the understanding of the guidance on this page
  COG23389 A process map for managers working in Caseflow has been added showing how to create/update team details when using the Team Workbasket
  COG23390 Minor amendments to enhance the understanding of the guidance
  COG24000 This contents page has been updated to change the title of COG24100 from ‘BFs generic’ to ‘BFs’. In addition the title of COG24650 has been changed from ‘Adding and removing team members/ Caseflow hierarchy’ to ‘Add/Remove/Transfer team members’.
The titles for COG24150 ‘BFs specific’ and COG24900 ‘Random enquiries’ has been removed      
  COG24100 A whole new section ‘Caseflow Guidance: how to: BFs’ numbered COG24100 to COG24170 has been added to provide managers and caseworkers with guidance on when and how to set and close a BF (brought forward) in Caseflow and also how to deal with outstanding BFs in Caseflow  
  COG24200 Minor amendment to this contents page  
  COG24450 Minor amendment  
  COG24650 A whole new section ‘Caseflow Guidance: how to: add/remove/transfer team members’ numbered COG24650 to COG24680 has been added to provide managers with guidance on when and how to add/remove and transfer team members in Caseflow  
  COG24800 A whole new section ‘Caseflow Guidance: how to: authorising a case’ numbered COG24800 to COG24815 has been added to provide managers with guidance on when and how to authorise a case in Caseflow - including instructions on how to authorise cases for another manager  
  COG26000 This contents page has been amended to withdraw the hyperlink to COG26007 and a hyperlink to COG26015 has been added  
  COG26005 A text version of the process map for the creation of an NPPS case whilst in Caseflow has been added.  
  COG26007 This page has been withdrawn and the guidance on this page is now at COG26015  
  COG26010 This page has been amended to include information on how to create an NPPS case, previously in COG26020.  
  COG26015 This page has been added and it provides a process map for the process of returning to Caseflow from NPPS. This guidance was previously at COG26007  
  COG26020 Sections of this page have been deleted and added into COG26010  
  COG27005 A text version of the first part of the process map for creating a manual case (1) in Caseflow has been added  
  COG27010 A text version of the second part of the process map for creating a manual case (2) in Caseflow has been added  
  COG27020 The hyperlink to COG24070 has been changed so that it now goes to COG24710  
  COG27030 The hyperlink to COG24070 has been changed so that it now goes to COG24710  
  COG200450 & COG200550 & COG300325  Replaced hyperlink to the latest version of Employer Compliance Test Bank on E&C COPGU site    
  COG904770 Contact details amended  
  COG905100 Computer records check update. In addition, hyperlinks have been added to CH218400 and EM2801  
  COG905230 & COG905235  EM2801 link added relating to examination of computer generated records  
  COG905310 EM2801 link added relating to examination of computer generated records  
  COG906060 CH300700 & CH300900 links added relating to HRA