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HMRC internal manual

Compliance Operational Guidance

Compliance Operational Guidance: recent changes

Below are details of the amendments that were published on 13 June 2013 (see the update index for all updates) 

| Page | Details of update | || | COG11220 | Page content about conduct of compliance officers moved from COG11400 to COG11220 | | COG11400 | New page added relating to health and safety of the customer | | COG13470 | The guidance for mandatory time-driven reviews on open compliance checks has been updated to reflect changes specific to National Minimum Wage cases. | | COG14600 | Two new pages added to contents page - COG14626 and COG14627 | | COG14625 | Revised content including hyperlinks to two new pages, COG14626 and COG14627 | | COG14626 | New page added relating to updating ‘emerging amount’ and ‘probability’ | | COG14627 | New page added relating to ‘probability’ levels | | COG14630 | Replaced ‘Effort helpcard’ link with link to COG24610 | | COG15280 | Additional content added to clarify the distinction between the time periods used for the purposes of the Measuring High Quality review question on delay and the Local Compliance post quality targets | | COG17400 | Updated information throughout changing Managing Deliberate Defaulters to Managing Serious Defaulters | | COG17420 | New link added to BGN16/13 for changes to managing serious defaulters from 1 April 2013 | | COG18210 | Amended to clarify Avoidance and Losses Cases - capital and trading | | COG18300 | Updated information throughout changing Managing Deliberate Defaulters to Managing Serious Defaulters | | COG20000 | Insert section for
COG34000 Vat Public Bodies Tax Specialist
COG37000 Wat Booker | | COG22800 | Contents heading changed for COG22850 and COG22852 | | COG22850 | Heading changed to: Penalty Not Applicable | | COG22852 | Heading changed to: No Penalty | | COG22940 | Minor updates and links to agent behaviour guidance updated | | COG25035 | Links to agent behaviour guidance updated | | COG32940 | Content updated on how to record agent name on Caseflow and complying with Data Protection Act following publication of Agent Operational Guidance in Compliance Handbook and deletion of BGN060/09. | | COG34000 | A whole new section ‘Caseflow Guidance: VAT public bodies tax specialist’ has been added to provide guidance on Caseflow for VAT public bodies tax specialists | | COG90000 | A whole new section which provides detailed guidance on how to use the National Penalties Processing System (NPPS).

The guidance provides a start to finish explanation of the actions to take to create a penalty in NPPS as well as details about how to deal with suspended penalties and appeals.

There are also details of the actions that managers and authorising officers should take to help progress the penalty as well as the Dashboard reports available to managers in NPPS.