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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 1 November 2012 (see the update index for all updates)

Page Details of update
COG200225 Cross Tax working page removed as out of date. No replacement as yet. All references to this page within COG also removed.
COG904552 PAYE Service amendment stencil has been replaced
COG904552 A ‘Useful Information’ section has been added
COG904570 The link to BGN042/11 relating to Evasion Referral Process - Operational guidance on implementation of New Referral Criteria has been replaced to link to CH402150 
COG904790 The first paragraph has been updated by replacing the Service Agreement overview with the Umbrella Memorandum of Understanding (MoU)
COG905270 Additional guidance dealing with eligibility and claims for Regional employer NICs holiday for new businesses
COG914755 Regulation 72F section amended - three new linked specimen letters have been added
COG914760 Three new linked specimen letters have been added relating to cases that include a direction under Regulation 9(5)
COG915500 Guidance referring to Compliance Check type - Broader Coverage in Caseflow, has been updated to Compliance Check type - Other Compliance Check