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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 18 January 2013 (see the update index for all updates)

Page Details of update
   
COG18110 Large amount of changes to include out of date returns
COG18210 Section added on exceptional claims for 5 years FRB
COG21010 This page has been expanded to provide details relating to the provision of an audit trail of key decisions made and also the importance to managers and other interested parties of seeing what has happened in the intervention, the reasoning behind the key decisions and the basis for the outcome achieved.
COG21070 The Close section of this page has been expanded to emphasise that Caseflow shows records of key decisions made and the outcome achieved for the intervention.
COG21120 This page has been updated to make reference to the Quality Risk Plan. Also a new hyperlink has been added which takes you to COG12710 - Quality Assurance Guidance - Quality Risk Plan - Introduction
COG22240 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
COG22250 This page has been updated to show when a case can be rejected as being unsuitable for an intervention.
COG22420 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
COG22430 This page has been updated to make reference to Local Compliance memo 08/11 - “Noting head of duty systems for enquiry cases/ compliance checks”. A hyperlink has also been added which takes you to Local Compliance memo 08/11.
COG22608 This Process Map has been updated at Step 5 to reflect forward planning and hyperlinks have been added to COG14605 and COG24860
COG22610 This Process Map has been updated at Step 3 (where hyperlinks have been added taking you to COG22670 and COG14625) and Step 5 (where the Outcome section has been expanded and a hyperlink takes you to COG14620)
COG22612 This Process Map has been updated at Step 3 (where hyperlinks have been added taking you to COG22670 and COG14625) and Step 4 (where the Update Risk Notes section has been expanded and a hyperlink has been added which takes you to COG14620)
COG22620 The Update a Risk section of this page has been updated to provide specific instructions on the procedure to take when you start an intervention when addressing each risk. A hyperlink has also been added which takes you to COG14620 - Quality Assurance Guidance - Intervention Planning.[The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.]
COG22630 The introduction of this page has been updated to explain that it is necessary to update the ‘Activity to Test’ and ‘Outcome’ fields for each risk for audit trail purposes. In addition, a hyperlink has been added to COG14615 - Quality Assurance Guidance - Intervention Planning.[The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.]
COG22660 This page has been amended to enhance the guidance at point 7 (Records Description) to ensure that the Records Description fields are completed so that payments received are allocated to the correct account for the purposes of your intended settlement.[The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.]
COG22670 This page has been updated to provide enhanced details for the Compliance Check 1 and Compliance Check 2 fields.[The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.]
COG22690 This page has been updated to include a brief explanation at point 1 for the actions that Local Compliance staff should take with the Compliance Check 2 field.[The Record Description image has been replaced with an image relating to the Process Risk screen in Caseflow]
The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.    
  COG22700 Point 2 under the heading entitled ‘Risk is valid’ has had a hyperlink added which takes you to COG14615 - Quality Assurance Guidance - Intervention Planning.[Point 5 under the heading entitled ‘Risk is valid’ has been expanded and also a hyperlink takes you to COG14620 - Quality Assurance Guidance - Intervention Planning.]
The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.    
  COG22710 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG22715 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG22720 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG22730 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG22740 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG22750 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG22760 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG22770 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG22780 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG22790 This page has been updated to include a brief explanation at point 2 for the actions that Local Compliance staff should take with the Compliance Check 2 field.[The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.]
  COG22820 This page has been updated to provide a slight amendment to the explanation provided for a formal assessment. [The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.]
  COG22830 This page has been updated to provide a slight amendment to the explanation provided for a formal assessment.
The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.    
  COG22850 This page has been updated to include a brief explanation at point 3 for the actions that Local Compliance staff should take with the Compliance Check 2 field.[The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.]
  COG22852 This page has been updated to include a brief explanation at point 3 for the actions that Local Compliance staff should take with the Compliance Check 2 field.[The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.]
  COG22854 This page has been updated to include a brief explanation at point 3 for the actions that Local Compliance staff should take with the Compliance Check 2 field.[The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.]
  COG22856 This page has been updated to provide details relating to the Nature of Evasion section on the Record Settlement screen in Caseflow. A new image has also been added showing the Nature of Evasion section of the Record Settlement screen.
  COG22860 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23130 This page has been updated to provide managers with further details on when to review the Activity to test box when reviewing cases to allocate to caseworkers. Hyperlinks have also been added taking you to COG12700 - Quality Assurance Guidance - The Quality Risk Plan and COG13000 - Quality Assurance Guidance - Quality Assurance Reviews.[The Reject Case Take Action dropdown option has been enhanced to show when a case can be rejected.]
  COG23205 The Bulk Rejection section of this page has been enhanced to show when cases can be rejected.[The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.]
  COG23210 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23215 This page has been enhanced to show when a case should be rejected.
The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.    
  COG23220 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23225 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23230 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23235 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23240 This page has been enhanced to show when a case should be rejected.[The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.]
  COG23245 This page has been updated to provide reference to the Quality Risk Plan. A hyperlink has been added which takes you to COG12720 - Quality Assurance Guidance - Key features of a Quality Risk Plan.[The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.]
  COG23250 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23305 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23310 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23320 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23325 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23330 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23335 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23340 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23345 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23351 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23355 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23360 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23365 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23370 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23375 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23377 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23380 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23385 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG23390 The “Remember to consider the following actions” section at the bottom of the page has been updated to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG24050 This contents page has been updated to include a hyperlink to the following new pages of guidance:

COG24075 - Process map - Save a document as non exposure

COG24076 - Save a document as non exposure

COG24077 - Examples of non exposure documents

COG24090 - Process map - Store information above restricted

COG24092 - Store information above restricted    
  COG24075 This page has been added in anticipation of a new process map for saving a document as non exposure.
  COG24076 This new page of guidance has been added to provide details for saving a document as non exposure in Caseflow.
  COG24077 This new page of guidance has been added to provide examples of non exposure documents in Caseflow
  COG24090 This new page has been added in anticipation of a new process map for storing information above restricted in Caseflow.
  COG24092 This new page of guidance has been added to provide guidance on how to store information above restricted in Caseflow.
  COG24110 This page has been updated to provide details on the importance of using the BF system in Caseflow correctly so that scanning is operated correctly.
  COG24880 A “Remember to consider the following actions” section at the bottom of the page has been added to remind you to consider recording and updating Forward Planning at key events and to set B/Fs to manage your work effectively. Hyperlinks have been added to COG14605, COG24110 and COG24860.
  COG27030 The Risk Notes section of this page has been expanded to provide a fuller explanation regarding the use of the Activity to test box. In addition, a hyperlink has been added which takes you to COG14605 - Quality Assurance Guidance - Caseflow - Introduction.