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

Page Details of update
   
COG200000 Contents page updated with links to new sections at COG221000, COG230000 and COG240000.
COG200001 Entire section deleted and replaced with new section at COG230000 Employer Compliance Standard Working Instructions.
COG211075 Flowchart added at Step 1.4 to help determine whether approach to compliance check should be desk-based event, visit event or evasion.

Step 5.2b clarifies that records should be sampled.

Step 5.2d adds that records review should ideally be at customer’s premises.

New instruction at Step 4 to contact Data Handling Specialist if electronic data is likely to be available.

Link to Word document added at Step 8 giving examples of Openness for Open and Early Dialogue.    
  COG212050 Instruction added at Step 2.6 to upload documents to Caseflow.

Instruction added at Step 3.1 to ask customer if electronic data is available.

Instruction added at Step 3.5 to contact Data Handling Specialist if customer has electronic records.    
  COG213050 Instruction added at Step 1.2 to ask customer if electronic data is available.
New instruction at Step 1.7 to contact Data Handling Specialist if electronic data is likely to be available.    
  COG213075 Instruction added at Step 1.2 to consider information provided by Data Handling Specialist when addressing risks.
Step 2.3 added with instructions for Indirect caseworkers to consider Openness and Early Dialogue. Link to Word document added giving examples of Openness.    
  COG213100 New instruction at Step 4 to contact Data Handling Specialist if electronic data is likely to be available.
  COG213125 New instruction within Step 3.1 for Indirect caseworkers to inform the customer the reason(s) for the compliance check.
  COG213150 Links to deleted pages CH285700, CH28540 and CH285430 removed. Links inserted to new pages CH285000 - Returning records and CH277000 - Taking a payment on account.
New links added at Step 1 to VAT Guidance V1-V7 Control Notes and to VAT Control Notes.    
  COG213175 Link to deleted page CH285700 removed and replaced with link to new page CH285000 - Returning records.
  COG213225 Link to deleted page CH285300 removed and replaced with link to new page CH275000 - What if nothing is wrong?
  COG213250 Guidance included at Step 1.2.b.iv and Step 4.3 reminding caseworker to consider Alternative Dispute Resolution.
Link added at Step 1.4 to DMBM guidance on set-offs between indirect and direct taxes.    
  COG213275 Guidance included at Step 1.1.d and Step 2.4.a.i reminding caseworker to consider Alternative Dispute Resolution.
  COG214050 Guidance included at Step 1.1.d and Step 2.4.a.i reminding caseworker to consider Alternative Dispute Resolution.
  COG214075 Link to deleted page CH285450 removed. Link to CH285460 removed and replaced with link to new page CH282000 - Charging tax and penalties.
  COG214125 Link to deleted page CH285700 removed and replaced with link to new page CH285000 - Returning records.
  COG215050 Updated guidance on RIS feedback via Caseflow.
  COG221000 Entire new section - Need to Know.
  COG230000 Entire new section - Employer Compliance Standard Working Instructions.
  COG240000 Entire new section - Personal & Capital Gains Tax Compliance Standard Working Instructions.
  COG904500 Charities Assets & Residence (CAR) changed to Specialist PT.
  COG907000 0845 telephone numbers replaced with new 0300 numbers.
  COG910000 0845 telephone numbers replaced with new 03000 numbers.