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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Compliance Operational Guidance: recent changes

Below are details of the amendments that were published on 22 May 2014 (see the update index for all updates)

Page Details of update
COG12000 Reference to Quality Assurance & Complaints (QA&C) changed to Quality Assurance & Improvement (QA&I) throughout this section
COG90720 New content: ‘Suspended penalty workaround’
COG101490 In consultation with DMB/DMU the set-off cases section has been amended