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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 13 March 2014 (see the update index for all updates).

Page Details of update
   
COG11000 Contents page updated to include links to new pages COG11250 and COG11270 and new sections COG11300, COG11605 and COG11800. Links to COG11610, COG11620, COG11630 and COG11640 deleted.
COG11250 New page of guidance which explains how the Equality Act 2010 has an impact on HMRC and how we treat our customers.
COG11270 New page of guidance which sets out how HMRC should comply with section 149 of the Equality Act and details of the HMRC strategy for customers that require help.
COG11300 Complete new section about our customer service to disabled people, setting out common issues and making necessary adjustments. Also includes case studies.
COG11355 New section that explains how to make any reasonable adjustments requested by an individual covered by the Equality Act 2010. Also includes changes to the compliance process for prompting disclosure of any disability and the authorisation procedure for family and friends.
COG11605 New section about what information should be recorded and retained during a compliance check. Also includes guidance advising caseworkers that they must not use personally owned equipment for HMRC purposes and gives examples of the types of equipment.
COG11610 Incorporated into new section at COG11605.
COG11620 Page deleted and guidance incorporated into new section at COG11800.
COG11630 Page deleted and guidance incorporated into new section at COG11800.
COG11640 Page deleted and guidance incorporated into new section at COG11800.
COG11645 New page advising caseworkers that they must not use personally owned equipment for HMRC purposes and gives examples of the types of equipment
COG11650 This was previously a single page of guidance about information disclosure and confidentiality. This is now a new section about information disclosure and confidentially and COG11650 is the contents page.
COG11800 New section about notes of meeting which includes guidance previously at COG11620, COG11630 and COG11640.
COG221625 This is the Plan Covert Activity SWI which has been updated to include authorised offer agreement and includes links to new covert activity guidance in the Compliance Handbook
COG221775 New step 1.3 to consider computer records and link to EM2806 added. Subsequent key points renumbered.
Additional text at step 3.1 to prompt disclosure of any disability and link added to new guidance at COG11300.    
  COG221800 Additional text at step 1 to prompt disclosure of any disability and link added to new guidance at COG11300.
  COG221825 New step 1.4 to prompt disclosure of any disability and link added to new guidance at COG11300. Subsequent key points renumbered.
  COG221950 New additional information links to COG11605 and COG11700 added at step 2.
  COG221980 New step 1.5 to prompt disclosure of any disability and link added to new guidance at COG11300. Subsequent key points renumbered.
Links to guidance at COG11605 and COG11700 added at step 2.      
  COG221985 Additional text at step 1.3 to prompt disclosure of any disability and link added to new guidance at COG11300.  
Links to guidance at COG11605 and COG11700 added at step 6.      
  COG222000 Link to COG11800 added at step 1.  
Reference to IT04 deleted as this form is now obsolete.      
  COG230100 Additional text at step 1 to consider computer records and link to EM2806 added.  
Additional text at step 3 to prompt disclosure of any disability and link added to new guidance at COG11300.      
  COG230155 Additional text at step 1 to prompt disclosure of any disability and link added to new guidance at COG11300.  
Links to guidance at COG11605 and COG11700 added at step 2.      
  COG230160 New step 1.5 to prompt disclosure of any disability and link added to new guidance at COG11300. Subsequent key points renumbered.  
Links to guidance at COG11605 and COG11700 added at step 6.      
  COG230175 Link to COG11800 added at step 1.  
  COG240125 Additional text at step 3 to prompt disclosure of any disability and link added to new guidance at COG11300.  
  COG240200 Link to COG11800 added at step 1.  
Reference to IT04 deleted as this form is now obsolete.      
  COG250125 Additional text at step 3.2 to prompt disclosure of any disability and link added to new guidance at COG11300.  
New step at 1.3 to consider computer records and link to EM2806 added.      
  COG250225 New step 1.4 to prompt disclosure of any disability and link added to new guidance at COG11300. Subsequent key points renumbered.  
Links to guidance at COG11605 and COG11700 added at step 2.2.      
  COG250250 New step 3.2 to prompt disclosure of any disability and link added to new guidance at COG11300. Subsequent key points renumbered.  
Links to guidance at COG11605 and COG11700 added at step 6.3.      
  COG260125 Additional text at step 3.2 to prompt disclosure of any disability and link added to new guidance at COG11300.  
New step 1.3 to consider computer records and link to EM2806 added.      
  COG260225 New step 1.4 to prompt disclosure of any disability and link added to new guidance at COG11300. Subsequent key points renumbered.  
Links to guidance at COG11605 and COG11700 added at step 2.2.      
  COG260250 New step 1.3 to prompt disclosure of any disability and link added to new guidance at COG11300. Subsequent key points renumbered.  
Links to guidance at COG11605 and COG11700 added at step 6.3.      
  COG270100 New step 1.5 to prompt disclosure of any disability and link added to new guidance at COG11300. Subsequent key points renumbered.  
Links to guidance at COG11605 and COG11700 added at step 2.2.      
  COG270125 Additional text at step 1.3 to prompt disclosure of any disability and link added to new guidance at COG11300.  
Links to guidance at COG11605 and COG11700 added at step 6.3.      
  COG900000 This section of the COG has been updated to change Charities Assets & Residence (CAR) to Specialist Personal Tax (SPT).  
  COG908530 Reference to the PAYE Manual for ‘Farming - Harvest Workers’ has been deleted as the PAYE guidance is being rewritten.  
  COG908540 Reference to the PAYE Manual for ‘Irregular Casuals’ has been deleted as the PAYE guidance is being rewritten.  
  COG908670 Tachograph guidance updated to include reference to digital tachograph records.  
  COG914560 Phone number for the Miscellaneous Charge Unit updated to the new 03000 number  
  COG915105 Phone number for the Miscellaneous Charge Unit updated to the new 03000 number  
  COG915120 Phone number for the Miscellaneous Charge Unit updated to the new 03000 number  
  COG915225 Updated to advise caseworkers that Protective Claims for employers in England and Wales should now be sent to the Bradford Enforcement Unit.