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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 June 2014 (see the update index for all updates)

Page Details of update
   
COG11270 This page has been updated to remove reference to enquiry centres following their closure on 30 June.
COG18210 A new paragraph has been added (Advanced Thin Cap Agreement (ATCA) and Advanced Pricing Agreement (APA)). In addition, there have been minor amendments throughout this page.
COG19440 Para 8 - Information regarding outstanding retrieval requests preventing the deletion of Scanned documents in Caseflow.
COG19640 Amendment to point 12 of the Scanning FAQ describing when Letters of Offer can be retrieved.
COG24060 Amendment to Para 6 re advice on whether to keep a document in draft or finalise it in Caseflow.
COG24070 More information on how to finalise a document.
COG24071 New page on how to share a case document in Caseflow.
COG24073 New page on how to view document history in Caseflow.
COG32860 Default Surcharge section updated to explain this is about VATOR Campaign Only and what you must do.
COG80000 The hyperlink on this contents page to COG80100 has been removed and a new hyperlink has been added that takes you to COG80120.
COG80100 This contents page has been removed.
COG80120 The title of the hyperlink on this contents page to COG80140 has changed so that it now reads “Introduction to Magnify”.
COG80140 The title of this page of guidance has changed so that it now reads “Introduction to Magnify”. In addition, a definition for the term ‘iXBRL’ has been added.
COG80180 Some restructuring to the content of this page of guidance including an explanation that Magnify must be used instead of View CT Returns where tagged data and risk rule results need to be reviewed.
COG80200 The guidance on this page (Magnify: Introduction to the Case Examination Tool: CT View Returns) has been removed.
COG80220 This contents page has had the following new hyperlinks added to it:
  • COG80650 “Exporting data”
  • COG80665 “Reporting data”
  • COG80670 “Opening multiple documents”.

The following hyperlinks have been removed from this contents page:

  • COG80660 “Searching Corporation Tax submissions (Accounts and or computations) for key text”
  • COG80680 “Using Magnify to save instance tables from accounts and or computations for group or other comparisons”.
The title to the hyperlink to COG80720 has changed so that it now reads “Compare two documents”.    
  COG80240 The following hyperlinks have been removed from this contents page:
  • COG80280 “Magnify Load Times”
  • COG80360 “Caseflow”
  • COG80400 “CRMM”.
The title to the hyperlink to COG80320 has changed to “My Services - View CT Returns and Ltd Co Examination Magnify”.    
  COG80260 This page has been restructured to help clarify Magnify’s interaction with Documentum.
  COG80280 This page of guidance has been removed.
  COG80300 This page of guidance has been restructured to help clarify the different access routes into Magnify. A new image has been added and the attachment removed.
  COG80320 The title to this page of guidance has changed to “My Services - View CT Returns and Ltd Co Examination Magnify”. There have also been minor changes to the guidance itself to reflect the change to the title of the guidance.
  COG80340 This page of guidance has been restructured to clarify how to view a series of accounts using Magnify.
  COG80360 This page of guidance has been removed.
  COG80400 This page of guidance has been removed.
  COG80420 Two of the titles of the hyperlinks on this contents page have changed as follows:
  • COG80460 is now called “Changing your view”.
  • COG80500 is now called “Multiple views of a document”.      
      COG80440 A new image has been added to this page of guidance to help augment the understanding of the guidance in question. In addition, there has been a minor amendment to the text.  
      COG80460 The title of this page of guidance has changed to “Changing your view”. In addition, three new images have been added to help augment the understanding of the guidance.  
      COG80500 The title of this page of guidance has changed to “Multiple views of a document”. The structure of the guidance has also undergone a slight change and two new images have been added to help augment the understanding of the guidance.  
      COG80520 This contents page has been updated to provide a hyperlink to some new Magnify guidance at COG80570 (Exporting Rule Results) and to remove the phrase “To follow” from the hyperlink at COG80580 (Updating Risk Rules).  
      COG80540 The very last image on this page of guidance (and the text associated with it) has been removed and there has also been some minor text amendments.  
      COG80560 Some minor restructuring to the guidance on this page to make reviewing risk rules in Magnify clearer.  
      COG80570 A new page of guidance which explains how you can export risk rule results from Magnify.  
      COG80580 The guidance has been added to this page to explain how risk rules are regularly updated.  
      COG80600 This page has been restructured to provide a clearer definition of Instance Tables and their purpose in Magnify.  
      COG80620 This page has been restructured to provide a clearer definition for the Comments functionality in Magnify. Two new images have also been added to this page.  
      COG80640 This page has been restructured to provide greater clarity over how to search for things in Magnify. Two new images have also been added to this page.  
      COG80650 This new page of guidance has been added to provide details about how to export data from Magnify to Excel. There are two images on this page to help augment the understanding of the guidance.  
      COG80660 This page of guidance has been removed (Searching Corporation Tax Submissions - accounts and or computations - for key text).  
      COG80665 This new page of guidance has been added to provide details about how to create reports in Magnify and the various report types available. There are two images on this page to help augment the understanding of the guidance.  
      COG80670 This new page of guidance has been added to provide details about how to open more than one document at the same time in Magnify. There is one image on this page to help augment the understanding of the guidance.  
      COG80680 This page of guidance has been removed (Using Magnify to save instance tables from accounts and or computations for group or other comparisons).  
      COG80720 The title of this page of guidance has changed to “Compare two documents”. The structure of the guidance on this page has also been changed to make it clearer how to compare two documents in Magnify.  
      COG80740 A slight restructuring of the guidance on this page to make it clearer about proving feedback to the Technical Risking Group in respect of Magnify. In addition, a small amendment to the email link.  
      COG80820 Minor restructuring of the guidance on this page and a new image added to make XBRL and iXBRL clearer from a Magnify perspective.  
      COG80840 This contents page has been updated to remove the hyperlink to COG80860 (Tags) and add the phrase “and tags” to COG80880.  
      COG80860 This page of guidance has been removed (Tags).  
      COG80880 The title on this page has been updated to include the phrase “and tags”. In addition, there has been some restructuring carried out to the guidance on this page as well as adding a section relating to tagging from a Magnify perspective.  
      COG80900 The guidance on this page has been restructured to clarify the understanding of the phrase “minimum tagging sets” from a Magnify perspective.  
      COG80920 This contents page has been updated to remove the hyperlink to COG80960 “Overview of the CT Risk Rule Process”.  
      COG80940 Some minor restructuring of the guidance on this page to help clarify what the risk rules are in Magnify.  
      COG80960 This guidance (Overview of the CT Risk Rule Process) has been removed.  
      COG80980 A slight restructuring of the guidance on this page to clarify the risk rules seen in Magnify  
      COG81000 Minor changes to the text to help clarify the role played by the XBRL Technical Risking Group from a Magnify perspective.  
      COG81020 This contents page has been updated to add a hyperlink to a new page of guidance at COG81050 (Creating a review project or accessing an earlier version) and to remove hyperlinks to COG81060 (When a review project is created) and COG81100 (Accessing a review project).  
      COG81040 A minor restructuring of the guidance to clarify what a review project is in the Magnify sense.  
      COG81050 A new page of guidance has been added to provide details about creating a review project or accessing an earlier version of a review project from a Magnify perspective.  
      COG81060 This page of guidance has been removed (When a review project is created).  
      COG81080 This page of guidance has been restructured to clarify where a review project should be stored from a Magnify perspective.  
      COG81100 This page of guidance has been removed (Accessing a review project).  
      COG81120 Minor restructuring of the guidance on this page to clarify how to update risk rules in a review project from a Magnify perspective.  
      COG81140 Minor restructuring of the guidance on this page to clarify how to deal with multiple document sets in review projects from a Magnify perspective.  
      COG81200 Minor changes to the text on this page of guidance to help clarify that Magnify makes use of other systems’ security access models to allow or deny access to a case (as Magnify does not have its own security).  
      COG81240 Minor restructuring of the guidance on this page to make it clear about where you can access Magnify.  
      COG81260 The guidance on this page has been restructured to clarify how to store documents in Magnify. A new image has been added to help augment understanding of the guidance.  
      COG81340 This contents page has been updated to remove the hyperlink to COG81420 (Moving workstations).  
      COG81360 Minor restructuring of the guidance on this page to make it clear how managers should obtain Magnify icons for their staff.  
      COG81380 Major restructuring of the guidance on this page to make it clear to managers about the checks to carry out before allocating a Magnify licence.  
      COG81400 A relatively minor restructuring to the guidance on this page to inform managers about allocating, reallocating and removing Magnify licences.  
      COG81420 This page of guidance has been removed (Moving workstation).  
      COG81440 The hyperlink to COG81500 (Learning) has been removed from this contents page.  
      COG81460 This guidance has been restructured to update Magnify users about the latest help and support available.  
      COG81480 This page of guidance has been restructured to provide updated details involving fault reporting and Magnify.  
      COG81500 This page of guidance has been removed (Magnify:Learning).  
      COG90080 This page has been updated to provide details about the actions to take in NPPS if you encounter the message ‘Harness Failed’.  
      COG90660 Step 8 of the process map has been changed to show the maximum number of characters to be entered in the Description field is 70.  
      COG90680 A small amount has been added to the ‘Description’ section to make it clear that the details added to the Description field on the Maintain Penalty Details screen in NPPS should, where possible, match the details entered in the Description of findings field in the PDAC. However, where the details entered in the Description of findings field in the PDAC is more than 70 characters, you should enter “found during our compliance check” in the Description field in NPPS.