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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Compliance Operational Guidance: changes 28 March 2013

Below are details of the amendments that were published on 28 March 2013 (see the update index for all updates)

Page Details of update
   
COG202150 Page removed - existing payroll macro guidance will no longer apply following the introduction of Real Time Information
COG202200 Step 7 removed which referred to requesting payroll macro for 50 or more employees
COG904525 Bullet point removed which referred to payroll macro
COG904550 Mailbox address updated and link provided
COG904765 Updated to include the increase to the Student Loan threshold from 6 April 2013
COG905026 Page deleted
COG905030 Content deleted which refers to employer submitting payroll data electronically
COG905230 Paragraph referring to payroll macro removed
COG905235 Paragraph referring to payroll macro removed
COG905265 Paragraph referring to payroll macro cases removed
COG915601 Amended guidance on yield recording for P35 overpayments
COG915602 Amended guidance on yield recording for P35 overpayments
COG915605 Amended guidance on yield recording for P35 overpayment
COG915640 Replaced COG300460 with COG202425 hyperlink
COG930060 One of the examples of when to settle a director’s liability by Class 6 settlement has been amended
COG940000 New Business Records Checks (BRC) guidance added to Supporting Guidance section of the COG. BRC checks are targeted at customers who are unaware or failed to take reasonable care with their recording keeping obligations.