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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 14 February 2012 (see the update index for all updates)

Page Details of update
COG914055 New sentence which advises penalties under Reg81(2)(b) are abated in the same way as those under Reg98A(2)(b)
COG914090 - COG914125  Pre-April 2009 removed from headings
COG915305 Revised to clarify submissions to Regulation 72(F) team for CRMM
COG930060 One of the examples of when to settle a director’s liability by Class 6 settlement has been removed.