Beta This part of GOV.UK is being rebuilt – find out what this means

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 30 May 2014 (see the update index for all updates).

Page Details of update  
     
COG200000 Business Specific SWIs have been updated to include the new quality symbol - guidance on quality is in the new ‘Need to Know’ page which explains at what stages of a compliance check quality will be measured  
COG221000 Contents page updated to include link to new guidance at COG221050  
COG221050 New ‘Need to Know’ page which explains at what stages of a compliance check quality will be measured  
COG222000 Page updated to show additional guidance for when to issue a jeopardy amendment  
COG240200 Page updated to show additional guidance for when to issue a jeopardy amendment  
COG260260 New page added to show additional guidance for when to issue a jeopardy amendment  
COG900000 Following a review of the Supporting Guidance, this section has been updated to incorporate the changes to EC processes following the introduction of Real Time Information. This guidance replaces BGN021/13 and BGN043/13.  
COG900000 Throughout this section, specimen letters of offer have been updated to include reference to tax periods following introduction of Real Time Information  
COG902510 Content updated to include reference to the Employment Allowance introduced from April 2014  
COG903500 Contents page updated to include link to new guidance at COG903555 following the introduction of the Employment Allowance from April 2014  
COG903510 Content updated to include reference to the Employment Allowance introduced from April 2014  
COG903555 New page which explains about the creation of the NICs Employment Allowance  
COG904200 Entire new section about Real Time Information, including what the reporting requirements are for employers, how to correct errors and when to charge interest and penalties  
COG904860 Escalation route to NIC&EO - East Region SPOC details updated  
COG906500 Contents page updated to include reference to RTI starter checklist and link to new guidance at COG906525  
COG906525 New page which explains how to make an open tax period adjustment  
COG907500 Contents page updated to show new heading for COG907640  
COG907640 Page heading changed from ‘Culpability’ to ‘Establishing the employer’s/contractor’s behaviour’  
COG915097 This page has been updated to reflect the changes in the time limits for repayments.  
COG940275 Link to COG11860 amended to COG11840