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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Compliance Operation Guidance: recent changes

Below are details of the amendments that were published on 25 July 2013 (see the update index for all updates)

Page Details of update
   
COG11550 New link inserted to the pre-visit checklist to be completed when working away from the office.
COG18210 New paragraph added which explains when we must take into account the last known position, including the effect of any known tax changes, when calculating FRB.
COG22854 Paragraph 4 - Update Emerging Amount - exclude the value of any suspended penalty.

Paragraph 7 - Example added to show what to include in the NPPS amount when there is a suspended penalty.

New paragraph inserted that explains it is not possible to create a Machine Games Duty penalty directly from Caseflow. Instead you will have to access NPPS directly from an NPPS icon to create such a penalty.    
  COG22915 Third box on process map - insertion of word yellow to make it easier to identify icon.
  COG22940 Hyperlink to CH870400 deleted and replaced with CH871000.
  COG24000 Hyperlinks have been added to the contents page that take you to guidance on how to use the Maintain Access List function in Caseflow (COG25050), how to reassign cases from restricted teams to non restricted teams in Caseflow (COG25055) and how to use Caseflow for Machine Games Duty purposes (COG25060).
  COG25050 A new page of guidance has been added which shows you how to maintain an access list in Caseflow if you wish to allow caseworkers working outside your restricted access business area access to your Caseflow case on a read only basis.
  COG25055 A new page of guidance has been added which shows you how to reassign Caseflow cases from restricted teams to non restricted teams.
  COG25060 A new page of guidance has been added which shows you how to use Caseflow for cases involving Machines Games Duty.
  COG26010 New content explaining that failure to file on time penalties for the first 12 months are automated and that only behaviour based penalties are recorded and collected through NPPS.
  COG28000 New section on how to record settlements in Caseflow for Income Tax, Corporation Tax and Employer Compliance.
  COG32620 New hyperlink added which takes you to MTOG8200 which provides details on how to deal with the opening contact in an MTIC case and how to record on Caseflow.
  COG32626 New hyperlink added which takes you to MTOG8200 which provides details on how to add a risk in an MTIC case for Caseflow purposes.
  COG32725 New hyperlink added which takes you to MTOG8200 which provides details on how to deal with compliance issues in MTIC cases on Caseflow.
  COG32730 New hyperlink added which takes you to MTOG8200 which provides details on how to deal with MTIC cases where there are no compliance issues.
  COG32830 New hyperlink added which takes you to MTOG8200 which provides details on how to deal with the issue of assessments in MTIC cases for Caseflow purposes.
  COG32840 New hyperlink added which takes you to MTOG8200 which provides details on how to deal with finalising a risk in MTIC cases for Caseflow purposes.
  COG32920 New hyperlink added which takes you to MTOG8200 which provides details on how to deal with closures in MTIC cases for Caseflow purposes.
  COG34000 New section added to contents page - COG35800
  COG35820 Process map inserted
  COG35840 Process map inserted
  COG35850 Process map inserted
  COG90680 New content explaining that failure to file on time penalties for the first 12 months are automated and that only behaviour based penalties are recorded and collected through NPPS.
  COG92500 New paragraph inserted which tells you how to reassign penalties cases to another member of your team due to the absence of a caseworker through long term absence.
  COG91860 New paragraph inserted which explains how a manager can reassign penalty cases to another member of their team due to the absence of a caseworker.
  COG180000 The contents page has been amended to show that the Documentum guidance will follow in due course.
  COG180280 Attachments have been added which provides the link to the forms you need to complete when:
  • Wishing to reopen a closed CRMM risk in LBS

  • Carry out an LBS Customer Amendment request

  • Post year adjustments to yield figures

  • LBS Risk backdating requests

  • LBS New CRMM Customer requests

  • LBS Customer Owner change requests

  • LBS CRMM Risk deletion requests    
      COG182580 An attachment has been added which links to a help card which shows the recording effort categories in CRMM.
      COG186900 An attachment has been added which links to a help card for RIS/CITEX push/pull situations in CRMM.
      COG188100 This Contents page for CRMM Guidance - Introduction to CRMM risks has been updated to add a hyperlink which will take you to COG188130 - Large Business help card - CRMM risk flow.
      COG188130 An attachment has been added which links to a help card Large Business for CRMM risk flow.
      COG189800 This Contents page for CRMM Guidance - Business Risk Review and Risk Assessment - risk assessment post internal meeting has been updated to add a hyperlink to COG189925 - risk assessment - recording effort.
      COG189925 A new page of guidance has been added to provide details on how to deal with the recording of effort in CRMM Risk Assessment cases in respect of the post internal meeting.
      COG192100 This Contents page for CRMM Guidance - CT Calculator - introduction has been added which has hyperlinks which will take you to COG192120 - recording adjustments on the CT calculator, COG192140 - access and general usage, COG192160 - key points to note and COG192180 - CT calculator notes on completion - uncertain tax effects.
      COG192120 This new page of guidance has been added which provides details relating to CRMM CT Calculator guidance - an introduction to recording adjustments on the CT calculator.
      COG192140 This new page of guidance has been added which provides details relating to CRMM CT Calculator guidance - an introduction to accessing and general usage. There are 13 images on this page to enhance the guidance.
      COG192160 This new page of guidance has been added which provides details relating to CRMM CT Calculator guidance - an introduction to key points to note.
      COG192180 This new page of guidance has been added which provides details relating to CRMM CT Calculator guidance - an introduction to CT calculator notes on completion - uncertain tax effects.
      COG193200 The hyperlink to COG193460 has been renamed “IT yield fields on the Record Settlement screen” and the hyperlink to COG193480 has been renamed “CIS yield fields on the Record Settlement screen”.