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

Page Details of update
COG211075 Step 1.2 amended to include the requirement to check information in Campaign and Project documents to make sure cases are not rejected incorrectly.

New bullet point 6.1b advising caseworkers to consider whether post-SIP information is needed from RIS. Link to RIS Mailbox inserted under ‘Additional Information’.

‘Additional Information’ link to COG202100 at Step 8 has been removed as this relates to EC only.    
  COG212050 New Bullet point at Step 1 advising that a BF should be set to telephone customer 14 days from date of first contact letter.
New instruction at Step 3 to consider requesting payment on account.    
  COG213100 Step 1.7 amended to make it clear which documents need to be imported.
  COG213150 Text at Step 2.3 amended and additional link to Enquiry Manual inserted.
  COG213175 Text at Step 3.5 amended and additional link to Enquiry Manual inserted.
  COG213200 New Step 1 inserted advising an evasion interview should only take place after all ERF referral criteria have been considered. The remaining steps have been renumbered.
  COG213225 New content at Step 4.1 advising direct and indirect staff what action to take when payment received.
Guidance updated to include a new step at 4.3 to note details of SAFE charges on associated computer systems and Caseflow when penalties charged.    
  COG213250 Guidance updated at Step 4.1 to include reference to Newsboard Message 205/13 which explains when it might be more convenient to settle an enquiry by Revenue Amendment and/or Assessment rather than by contract settlement.
  COG214050 New content advising that mandatory accounting checks should be carried out before issuing letter of acceptance.
New instruction at Step 3.2 advising that in partnership cases a closure notice ITSA24 should be issued. Link inserted under ‘Additional Information’ to EM7201 Partnerships: Concluding Enquiries.      
  COG214075 Link inserted under ‘Additional Information’ at Step 3 (Direct) to EC guidance for ‘old’ penalties.  
  COG215050 Minor change at Step 4.1 to make it clear EF and Ops are two separate systems.  
  COG216050 Step 3 has been rewritten to include action by manager to consider reallocating risks to another caseworker or manager before case is rejected.  
  COG903620 Bookmarks inserted at top of page to guidance on factsheets.  
  COG905045 General Caseflow guidance replaced with links to specific Caseflow guidance.  
  COG905330 Reference to the Hidden Economy Testbank removed as this document is no longer available  
  COG908690 New IR35 Helpline number  
  COG914005 Guidance amended to make it clear when Schedule 24 penalties apply to incorrect forms P11D(b).