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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
Updated
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Compliance Operational Guidance: recent changes

Below are details of the amendments that were published on 21 June 2013 (see the update index for all updates)

Page Details of update  
     
COG201100 Step 3 updated to remind caseworker to record Caseflow reference  
COG211075 SWI - Step1.2 has been updated and links added to COG11125 (accept case) and COG22230 (deciding whether to accept, reject or re-assign a case)   
COG211125 SWI - Step 1.3 added and a link to COG22700 Caseflow Guidance - Update Risks   
COG212025 SOP - Updated to reflect change to opening approach   
COG212050 SWI - Updated to reflect change to opening approach. Step 1.6 - link added to COG22420 Process work - contact    
COG213025 SOP - Updated to reflect change to opening approach   
COG213050 SWI - Updated to reflect change to opening approach   
COG213075 SWI - Updated to reflect change to opening approach   
COG213100 SWI - Updated to reflect change to opening approach   
COG213125 SWI - Step 4 - link added to VSME5210 - The Audit Process: PERCET (E) establish: introduction   
COG904720 New link to Specialist Personal Tax  
COG904850 New section about when to contact National Insurance Contributions & Employer Office (NIC&EO) following a compliance check and details of the escalation route  
COG908690 Content deleted and replaced with updated IR35 guidance and how to deal with cases where there is a risk of losing PAYE and NIC through the interposition of an intermediary or Personal Service Company  
COG908700 Page deleted  
COG908710 New page heading  
COG908730 to COG908770 Pages deleted and replaced with guidance at COG908690 and technical guidance in ESM3000 onwards  
COG914185 EC Report - Penalties stencil changed to AO Report Form  
COG914190 EC Report - Penalties stencil changed to AO Report Form  
COG915550 Updated with new details of Personal Tax International contact for voluntary disclosures  
COG915710 Page deleted  
COG941125 Updated to specify the use of the BRC5 (Outcome of Visit) letter when writing to the customer within 10 working days of date of visit