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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 23 January 2014 (see the update index for all updates)

Page Details of update
   
COG13470 Updated to reflect the revised timeframe for Hidden Economy (HE) manager’s mandatory time-driven reviews (MTDR) to align with the SME MTDR timeframe from April 2013
COG17000 Compliance Measures - This section of the guidance has been updated to bring in Specialist Personal Tax (SPT)

Contents page updated with link to new section COG17500 Upstream Compliance

All references to MDD (Managing Deliberate Defaulters) in this section have been amended to MSD (Managing Serious Defaulters)    
  COG17065 New Compliance Measures contact details for Specialist Personal Tax (SPT) and Counter Avoidance Directorate
  COG17140 New paragraph about the impact of Trusts and Estates activity on missing or late inheritance tax returns and explains when a caseworkers can score compliance revenue
  COG17320 Additional bullet point added to include refused claims to Relief at Source
  COG17500 Compliance Measures - a new section on Upstream Compliance has been added. This explains when a caseworker may be able to claim compliance revenue for upstream compliance activity and how to seek approval for these claims
  COG18000 Compliance Measures - This section of the guidance has been updated to bring in Specialist Personal Tax (SPT)
All references to MDD (Managing Deliberate Defaulters) in this section have been amended to MSD (Managing Serious Defaulters)    
  COG18105 Update to this page to advise that in addition to identifying additional tax duty we must make sure this is collected
  COG18110 Content on Direct Tax - Missing returns deleted from this page and new link inserted to new page COG18490 Direct Tax - Missing Returns
  COG18200 Contents page updated with link to new page COG18213 Trusts and Estates inheritance tax situations
  COG18210 New content added to this page which sets out how to record tax depending when a return is submitted

New guidance under Avoidance - previous content deleted

Additional note for EC staff to consider Current Year Adjustment for non-payroll benefits    
  COG18213 New page added about Trusts and Estates inheritance tax situations
  COG18300 All references to MDD (Managing Deliberate Defaulters) in this section have been amended to MSD (Managing Serious Defaulters)
  COG18330 Paragraph about Aftercare Activities has been deleted
  COG18340 Additional content under Displacement Activity about how to compute FRB where evidence suggests this will not continue for the full 2 years

The quarterly valuation of £46,322 has been reduced to £45,000 were a caseworker uses the fallback position of calculating FRB where they are unable to forecast FRB value

New paragraph added - Refused and Revoked Registration Activity - guidance about the value caseworkers can record    
  COG18400 Contents page updated with links to new pages COG18455 Managed Voluntary Disclosure Opportunities and COG18490 Direct Tax - Missing Return Activity
Title to existing page COG18450 changed from Voluntary Disclosures/Offshore/ Liechtenstein Disclosure Facility to Offshore Disclosures / Liechtenstein Disclosure Facility    
  COG18410 The one off Revenue Loss Prevented (RLP) Value of £92,544 that caseworkers can record has been amended to £89,000 for every Labour Provider application that is refused by the Labour Provider team (SI)
New paragraph added - Refused Applications from disguised workers (SI) - that includes details of the one off amount caseworkers can record where applications are refused    
  COG18450 This page has been extensively rewritten with new content under Background and additional content about the Liechtenstein Disclosure Facility.
  COG18455 New page added about Managed Voluntary Disclosure Opportunities (excluding offshore disclosure)
  COG18490 New page added about Direct Tax - Missing Return Activity
  COG19620 This page of guidance has been updated to make it clear that when a Caseflow record is reopened in order to link scanned correspondence to the case, the record should be kept open for at least 24 hours to make sure the scanned correspondence is captured
  COG19640 Question 16 has been updated to show the standardised process adopted by the Exception Handling Team (EHT) for dealing with 50+ documents identified by Fujitsu for scanning purposes
  COG22856 Paragraph deleted which previously advised the amount in the settlement must match the amount in the emerging amount field
New links for further detailed information on completing CT, EC, IT and EXCISE settlement screens    
  COG22950 This page of guidance has been updated to make it clear that when a Caseflow record is reopened in order to link scanned correspondence to the case, the record should be kept open for a minimum of 24 hours to avoid the scanned correspondence not being captured to Case Document Store
  COG23245 New content about when caseworkers need to refer a case back to the authorising officer and how to change authorisation settings
  COG24000 Contents page updated with link to new section COG25070 RIS interim feedback stencil
  COG24131 The Process Map on this page of guidance has been changed to reflect some minor changes to the process
  COG24142 The Process Map on this page of guidance has been changed to reflect some minor changes to the process
  COG24144 This page previously advised content to follow - guidance now inserted about how to update a BF in Caseflow
  COG24161 The Process Map on this page of guidance has been changed. The new Process Map makes it clear that making an entry in the Next validation date field will not set a new BF for the next review.
  COG24162 The Process Map on this page of guidance has been changed. The new Process Map makes it clear that making an entry in the Next validation date field will not set a new BF for the next review.
  COG25070 Entire new section that explains what the RIS interim feedback stencil is for, when it should be used, how to access it and how to complete it
  COG25085 Entire new section that explains what a Project Document is, who should use the document and how it can be accessed, together with an explanation of what each tab of the document is for
  COG27030 Detailed descriptions added about what a tax period is for ITSA, EC, CT and CIS
  COG28010 The first image on this page of guidance has been updated to make it more compatible with the guidance on this page.
  COG28020 Paragraph deleted which previously advised the amount in the settlement must match the amount in the emerging amount field
  COG28030 New paragraph that explains what consequential yield is and how to record this
Example added about claiming CIS yield where a Reg 9 is submitted including two new images    
  COG28040 FRB Value now to be included in the sum for emerging amount
  COG32860 New paragraph inserted about Default Surcharges
  COG35880 Detailed descriptions added about what a tax period is for ITSA and EC
  COG80200 First paragraph amended
  COG91560 An update to this page of the NPPS Guidance to advise you to consider updating the PDAC when an appeal is finalised and no amendment to the penalty is appropriate
  COG91580 An update to this page of the NPPS Guidance to advise you to consider updating the PDAC when an appeal is finalised and a reduction to the penalty is appropriate
  COG91600 An update to this page of the NPPS Guidance to advise you to consider updating the PDAC when an appeal is finalised and the penalty is reduced to nil
  COG91640 An update to this page of the NPPS Guidance to advise you to consider updating the PDAC when an appeal is finalised and the penalty should now be suspended
  COG187160 The note immediately below the third image under the section called “Adding an End Date to an Entity” has been removed
  COG188260 This page of guidance has been updated to include a section relating to Large and Complex Campaigns and Projects for CRMM purposes
  COG190400 Incorrect link to Progress and Close DLMO work deleted - correct link inserted
  COG193160 A small narrative has been added at the bottom of this page of guidance to make it clear that the full amount of yield must be recorded against the most appropriate risk in CRMM to ensure the customer record fully reflects the yield position for governance purposes. This is irrespective of any yield sharing arrangements which exists with other lines of business/Directorates.