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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 20 September 2012 (see the update index for all updates)

Page Details of update
COG throughout Telephone numbers for TAA have been updated throughout the guidance.
COG12000 Quality Assurance Guidance has been bought into COG. This is the quality assurance process for Local Compliance only.
COG17000+ Throughout the Compliance Measures section Compliance Yield is now called Compliance Revenue and references in this guidance have been amended to reflect this.
COG18110 New section relating to the treatment of missing returns in accordance with a recent policy change
COG18155 Broader Coverage no longer features as an option in the compliance check type 1 and 2 drop-down box. It has been replaced by ‘Other Compliance Check’. Please refer to the RLP Caseflow Framework document contained in this COG.
Caseworkers are reminded that: The guidance relating to recording RLP on legacy systems is only for caseworkers not using Caseflow.    
  COG18210 The amount of FRB that can be claimed for cases referred to MDD has been changed from 5 years to 3.
For cases referred to MDD, caseworkers can record/claim FRB at the point the referral is made. This is on the understanding that the correct referral criteria has been followed.    
  COG18230 Caseworkers are reminded that:

If FRB is claimable, it must be recorded in the FRB field on Caseflow for Employer Compliance cases opened and being worked on Caseflow.

No FRB can be claimed on interest (All taxes) - the Legacy Systems Word document embedded within this COG has been amended to reflect this position.      
  COG18350 PAYE securities have been added to the Securities section  
  COG18530 Example 2 Direct Tax ‘How would this be recorded on Caseflow?’ The table has been amended to show that 11/12 return can be recorded on Caseflow.  
  COG909230 Additional information added about Contractor has made deductions but not returned on CIS300 and Subcontractor makes good to the Contractor the deductions due  
  COG909370 (CIS): regulation 9(5) directions - claims under regulation 9(3) - action to be taken - page re-written.  
  COG909400 (CIS): regulation 13 income tax (construction industry scheme) regulations 2005 - process - page updated  
  COG915215 Revised instruction for authorisation levels for extending time limits.