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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Compliance Operational Guidance: changes 7 July 2014

Below are details of the amendments that were published on 7 July 2014 (see the update index for all updates).

Page Details of update
   
COG22940 Content updated advising that the completion of notes is not mandatory unless ‘Other’ is selected. Text referring to the quality of RIS referrals has been deleted.
COG24000 Contents page updated - Section at COG25070 renamed
COG24166 New content added to highlight that BFs may be fired at various intervals. Two new links added to COG25070 and COG25085.
COG25070 Contents page updated - Section renamed (all references to ‘RIS interim feedback stencil’ changed to ‘Early intervention feedback stencil)
COG25075 Page renamed from ‘RIS interim feedback stencil’ to ‘Early intervention feedback stencil’
COG25080 Page renamed from ‘RIS interim feedback stencil’ to ‘Early intervention feedback stencil’. References to intervals in the first paragraph updated to include monthly and 12 month intervals.
COG25090 Content updated to include information about the project document
COG25100 Page renamed from ‘RIS interim feedback stencil’ to ‘Early intervention feedback stencil’
COG200000 Page updated for Hidden Economy content
Minor changes continue to be made to the Standard Working Instructions to ensure consistency across all business areas. These changes do not change the way you carry out a compliance check.    
  COG221075 New ‘Need to Know’ Standard Working Instruction explaining the process to follow where you suspect evasion during a compliance check
  COG290000 Entire new section - Excise Standard Working Instructions
  COG904855 New paragraph added explaining the process to follow regarding Pseudo Schemes - Hidden Economy Cases
  COG910040 Page updated to remove reference to Enquiry Centres