COGUPDATE131021 - Compliance Operational Guidance: recent changes

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

Page	Details of update
COG914180	Updated to include links to new pages.
COG914290	Updated to reflect new policy and process for calculating penalties for returns over 12 months old
COG914295	Updated to reflect new policy and process for calculating penalties for returns over 12 months old
COG914296	New page for CIS Mitigation Policy.
COG914297	New page for Raising Formal Penalty Determinations