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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 10 May 2013 (see the update index for all updates)

Page Details of update
   
COG201100 SOP - Name change from Managing deliberate defaulter’s (MDD) to Managing Serious defaulters (MSD) and link to new BGN016/13 added
COG201250 SOP - This page has been deleted and moved from the preparation stage to the fact finding stage and is now at COG202135.
COG204125 SOP - Name change from Managing deliberate defaulter’s (MDD) to Managing Serious defaulters (MSD) and link to new BGN016/13 added
COG204175 SOP - Name change from Managing deliberate defaulter’s (MDD) to Managing Serious defaulters (MSD) and link to new BGN016/13 added
COG205075 SOP - Name change from Managing deliberate defaulter’s (MDD) to Managing Serious defaulters (MSD) and link to new BGN016/13 added
COG205075 SOP - Steps 9 and 11 have been updated.
COG211075 SWI - Step 1.4 - Link to EM2150 has been replaced by new page EM2110 ‘Working the enquiry - tax credits’ 
COG214125 SWI - Step 11 - Link to EM2165 has been replaced by EM3975 ‘Reporting your findings to Benefits and Credits’. 
COG909370 Guidance for Regulation 9(3) updated to include new instructions following the removal of EC16 and EC17 and the introduction of formal notices
COG909380 Guidance for Regulation 9(4) updated to include new instructions following the removal of EC18 and EC19 and the introduction of formal notices
COG915097 Name of mailbox to send authorised P565 stencils where an overpayment on BROCS is identified has changed
COG915097 New bullet point detailing what to do where a P565 is rejected when the overpayment relates to a ‘misallocated’ payment on the employer record.
COG940600 Content page - new pages added COG940630 and COG940640
COG940630 New page added on BRC officer’s notebook used to record compliance checks - reducing data security risks of notebooks
COG940640 New page added on how to record the issues in the notebooks
COG940650 Additional bullets added on the complete the notebooks around how mistakes identified at the time of writing should be dealt with, and stapling documents into the notebooks.