GOV.UK
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. |