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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 17 October 2013 (see the update index for all updates)

Page Details of update
   
COG12000+  Updated references throughout COG12000+ to reflect the change from Measuring High Quality (MHQ) to Local Compliance Quality Measures (LCQM).
COG14605 Additional content to highlight the caseworker guidance at COG32660 that details how to update information after a VAT visit.
COG22700 No Risk Remains point 1 change status from ‘Not Applicable’ to Finalised.
COG22730 Bullet point 4 change status from Not Applicable to ‘Finalised’.
COG26010 This page has been updated at Point 7 to make it clear that the figure to place in the Potential NPPS Amount field on the Record Settlement screen is the amount of the penalty rather than the duty upon which the penalty can be charged.
COG28010+  Content updated which advises that where a penalty is not going to be charged the caseworker must enter a nil value. Previous instruction advised that the box must be left empty.
COG32602 The Process Map has been revised to make the process clearer.
COG32604 The Process Map has been revised to make the process clearer.
COG32620 A hyperlink has been added which takes you to the VAT visit report on the COPGU website.
COG32850 Text has been amended to delete the need to record penalty amount.
COG32905 The Process Map has been revised to make the process clearer.
COG34740 A hyperlink has been added which takes you to the VAT visit report on the COPGU website.
COG37020 Process map inserted.
COG37060 Process map inserted. Steps 5-10 amended and steps 11-18 deleted.
COG37080 This page has been updated to reflect the changes in the process map at COG37060.
COG37100 Process map inserted.
COG37140 Process map inserted. Steps 3-9 amended and step 10 deleted.
COG37160 This page has been updated to reflect the changes in the process map at COG37140.
COG37180 Process map inserted.
COG37220 Process map inserted.
COG80000 A whole new section ‘Magnify’ numbered COG80000 to COG81500 has been added to provide guidance on Magnify. This replaces the current Magnify guidance at MAG01000 to MAG23000.
COG90780 This contents page has been updated to include a hyperlink to some new guidance at COG90781 (Recording penalty details in NPPS for Machine Games Duty cases).
COG90781 Some new guidance showing how to record penalty details in NPPS for Machine Games Duty.
COG180000 This contents page has been updated so that the hyperlink to COG183500 (Documentum) has been made active.
COG183500 This is a whole new section for CRMM Documentum. On an interim basis, links have been added which takes you to various existing guidance relating to how to use Documentum in CRMM (COG183520 to COG183660). This interim measure will be replaced as soon as possible.
COG190080 This page has been updated under the ‘Typical examples of DLMO work for VAT’ section so that Pre-credibility checks have been removed.