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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 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