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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 11 April 2014 (see the update index for all updates)

Page Details of update  
     
COG11700 The contents page has been updated to include reference to a new page at COG11730  
COG11720 This page has been updated to advise that the where the business has agreed direct caseworkers can use notebooks this guidance should be followed and includes a new paragraph about the use of aide memoires during a compliance check  
COG11730 New page advising the different type of notebooks that should be used to record compliance checks and criminal investigations  
COG11740 New instruction advising caseworkers to withdraw notebooks from use one year after the first entry and link inserted to the notebooks retention schedule  
COG11760 Page updated advising completed notebooks must be retained on HMRC premises  
COG11780 Page updated including a note advising that customers must not sign notebooks  
COG13250 Updated to highlight the need for caseworkers and managers to ensure that the appropriate document naming convention is used in Caseflow  
COG17330 Additional guidance relating to claiming FRB for cases under dispute  
COG18000 Section updated to include reference to Mid Size Business (MSB)  
COG18210 Additional guidance relating to claiming FRB for cases under dispute  
COG22940 Note added - if the caseworker has already completed the early intervention feedback then there is no need to complete the additional narrative at the end of the case unless the caseworker has further relevant information.  
COG24000 Contents page updated with new link to guidance at COG25085  
COG25070 Contents page amended with link to COG25085 removed  
COG25075 Guidance updated  
COG25085 Existing guidance updated and new section created explaining about the project document