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

Page Details of update
   
COG100000 This is a new section of guidance - TRUCE Guidance - which explains why HMRC are introducing TRUCE (Transaction Risking Upstream in the Connect Environment) and what the benefits are. TRUCE will help HMRC tackle fraud and error. TRUCE will also house NetReveal Live Workbench which VAT caseworkers will use for VAT repayment cases. 
COG221550 Updated link to ITSA in navigation table.
COG221980 The second paragraph at step 1.5 has been renumbered to step 1.6.
COG222050 Step 1 changed from ‘Establish penalties’ to ‘Establish behaviours and penalties’.
COG230160 New instruction at Step 1.12 advising you should issue the appropriate opening letter where initial contact is by telephone.
COG230225 Step 1 changed from ‘Establish penalties’ to ‘Establish behaviours and penalties’.
COG240250 Step 1 changed from ‘Establish penalties’ to ‘Establish behaviours and penalties’.
COG904860 Existing link to COG904765 amended to COG904855.
COG905155 New link to the CIS Functional Lead Team.
COG905260 New paragraph explaining what action to take when a PAYE Settlement Agreement (PSA) is not in place but one may be beneficial.
COG907140 New paragraph explaining what action to take when a PAYE Settlement Agreement (PSA) is not in place but one may be beneficial.
COG914195 Existing link to COG914127 amended to COG914297.
COG914622 Following a rewrite of the Business Information Manual (BIM) the link to BIM72110 (Limited Liability Partnerships) has been updated to BIM82100.
COG915090 New paragraph advising there is a new EC Certificate of Disclosure which will be available in SEES.
COG940275 Para 21 Sch18 FA 1988 amended to 1998.