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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Compliance Operational Guidance: recent changes

Below are details of the amendments that were published on 7 January 2013 (see the update index for all updates)

Page Details of update
COG200100 - COG900250 All pages have been re-numbered to allow new information to be published into COG.
COG202275 Step 1 - new link to National Minimum Wage key information
COG204000 Deleted the reference ‘via the countersigning officer’ from this section
COG210000 - COG216150 This is a new section of information titled Standard Working in SME
COG903620 CC/FS13 - PDDD. Two bullet points added
COG904612 Added 3 new links related to National Minimum Wage
COG904580 Change of contact details in Local Compliance
COG909090 New paragraphs advising the role of the CIS Functional Lead Team technical support officers
COG915640 Guidance updated to include revised details of when FRB can be claimed including where an employer agrees to settle tax on behalf of employees