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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 5 September 2013 (see the update index for all updates)

Page Details of update
   
COG17065 Page updated to include Single Point of Contact Details.
COG19000 A whole new section ‘Scanning Guidance’ numbered COG19000 to COG19640 has been added to provide guidance on Caseflow scanning.
COG28010 Page updated to include details of emerging behaviour. Additional information added about risk closure dates and when yield will be recorded when using a forward date. Amendment to text to advise that late filing penalties can no longer be included in emerging amount on settlement screen. New image inserted.
COG28020 Additional information added about risk closure dates and when yield will be recorded when using a forward date. Amendment to advise late filing penalties cannot be included in emerging amount on settlement screen.
COG28030 Page updated to include details of emerging behaviour. Additional information added about risk closure dates and when yield will be recorded when using a forward date. Amendment to advise late filing penalties cannot be included in emerging amount on settlement screen. New images inserted.
COG28040 Page updated to include details of emerging behaviour. Additional information added about risk start dates and risk closure dates. Amendment to advise late filing penalties cannot be included in emerging amount on settlement screen.
COG32860 Additional information added about risk closures dates and when yield will be recorded when using a forward date.
COG188400 This contents page for CRMM guidance has been updated so that the title to COG188460 has been changed to ‘Priority risk score authorisation - scores of less than 8’.
COG188440 Minor amendments have been made to the text on this page of guidance. The second image has been changed.
COG188460 The title to this page has been changed so that it now reads ‘CRMM risks: build master risk: priority risk score - scores of less than 8’ and as a consequence the guidance has been extensively rewritten to provide details on how to deal with situations in CRMM where the priority risk score is less than 8. There are now just six images on this page of guidance as opposed to nine.
COG191020 This contents page for CRMM guidance has been updated to add hyperlinks to some new guidance at COG191130 (Large Business Service CORE to CRMM terminology mapping table) and COG191160 (Risk Working helpcard).
COG191130 This new page of guidance provides a terminology mapping table when comparing Large Business Service CORE with CRMM.
COG191160 This new page of guidance provides a Risk working helpcard for the purposes of CRMM.
COG191220 The hyperlink to COG188420 has been activated and the hyperlink to the Risk Working helpcard has been removed.
COG191400 This contents page has been updated so that the title to the hyperlink to COG191660 now reads ‘Create/update priority risk score’.
COG191660 The title has changed to ‘Create/update priority risk score’ and a new paragraph has been added to explain that the priority risk score authorisation process is not triggered when a pre-existing priority risk score is updated.
COG193100 This contents page for CRMM guidance has been updated to add a hyperlink to some new guidance at COG193130 (Large Business Service CORE to CRMM terminology mapping table).
COG193120 The words ‘Text version to follow’ have been removed.
COG193130 This new page of guidance provides a terminology mapping table when comparing Large Business Service CORE with CRMM.