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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Compliance Operational Guidance: recent changes

Below are details of the amendments that were published on 5 December 2013 (see the update index for all updates)

Page Details of update
   
COG200000 Contents page updated with links to new sections at COG250000 and COG260000
COG212050 Step 2.5 reference to mandatory time driven reviews deleted
Step 1.1.a - the BF date for receipt of information and documents has been reworded to say ‘no later than 30 days unless there are exceptional circumstances’.    
  COG213050 Instruction at Step 4.1 updated to include what happens when the customer has not made contact and using Sch36 powers
  COG213125 Step 6 amended to avoid confusion with evasion - prejudicing action by Criminal Investigation will be reduced
  COG213225 New Step 1.1.b advising caseworkers to import VAT Template Report and visit notes to case document store
  COG214050 Amended instruction at Step 1.1 that where Tax Credits are involved the caseworker does not need to contact the Tax Credit Consultant but should explain to the taxpayer their Tax Credits may be affected
New Step 3.2.d about informally discharging any unpaid duties on assessments or estimated assessments    
  COG214075 Step 3.2.a amended to advise that the PDAC should be sent to Manager for authorisation before forwarding onto VAT Penalty Processing Team
  COG214125 Additional key point under Step 1 about updating the emerging amount
New instructions for scanning documents received for Caseflow and non-Caseflow cases for contract settlements    
  COG221550 Step 2 amended - Time limit for rejections is 8 weeks from receipt of case by Workflow Team as opposed to manager
Step 4 updated to include instruction to set an appropriate BF for response from ERT    
  COG221625 Step 7 duplicated text deleted
  COG221700 New Step 6 advising that where planning journey for visit, follow health and safety procedures
  COG221900 Step 1.5 deleted and moved to a new Step 3
  COG221980 New instruction at 1.1.a where new agent appointed

Step 1.5 deleted and moved to a new Step 1.9. Step 1.5 replaced with guidance on giving customers the opportunity to make a disclosure

New Step 1.10 advising caseworkers to create PDAC where issues have not been resolved

Step 2.3.a advises what action to take where an ERT is appropriate

Additional guidance at Step 2.5 with action to email the LC Centralised SAFE Team to set up or obtain a customer account reference if case to be finalised by contract settlement    
  COG221985 New Step 1.8 advising caseworker to create PDAC. Original Step 1.8 now Step 1.9 and subsequent steps renumbered
Step 5.4 updated advising caseworker should establish any significant changes to operations or record keeping in any year prior to the period of review    
  COG230025 Step 2 updated to include instruction to set an appropriate BF for response from ERT
  COG230050 At Step 3.1 additional instruction that when determining if an agent is acting this must be for the tax head being checked
  COG230100 New instruction at Step 2 to insert the reason or reasons for the compliance check when preparing first contact documents
Step 2.4 deleted and moved to Step 3.1    
  COG230155 New instruction at 1.1.a where new agent appointed

Step 1.5 deleted and moved to a new Step 1.9. Step 1.5 replaced with guidance on giving customers the opportunity to make a disclosure.

New Step 1.10 advising caseworkers to create PDAC where issues have not been resolved

Step 2.3.a advises what action to take where an ERT is appropriate

Additional guidance at Step 3.5 with action to email the LC Centralised SAFE Team to set up or obtain a customer account reference if case to be finalised by contract settlement    
  COG230160 New Step 1.8 advising caseworker to create PDAC. Original Step 1.8 now Step 1.9 and subsequent steps renumbered
Step 5.4 updated advising caseworker should establish any significant changes to operations or record keeping in any year prior to the period of review    
  COG230225 New Step 1.5 for legacy penalties and subsequent steps renumbered
Step 4.1 reworded to include instruction where a penalty is suspended or not being issued    
  COG230250 New instruction at Step 3.2.a to send a written summary of the telephone call to the customer detailing the discussion to prevent any subsequent denial of the call or the content of the call on the part of the customer
  COG240075 Step 2.1 updated to include instruction to set an appropriate BF for response from ERT
  COG240080 At Step 3.1 additional instruction that when determining if an agent is acting this must be for the tax head being checked
  COG240250 New Step 1.5 for legacy penalties and subsequent steps renumbered
Step 4.1 reworded to include instruction where a penalty is suspended or not being issued    
  COG250000 Entire new section - ITSA Standard Working Instructions
  COG260000 Entire new section - CTSA Standard Working Instructions
  COG904715 This page has been removed as the guidance is no longer appropriate
  COG909350 New Section on Late Filing Penalties for CIS300
  COG915205 Reference to Form P11X amended to correct name P11DX
  COG915225 Phone and fax numbers for Protective Claims Team updated