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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Compliance Operational Guidance: changes 8 December 2014

Below are details of the amendments that were published on 12 August 2014 (see the update index for all updates)

Page Details of update
   
   
COG221325 Step 2 rewritten advising when the decision to resolve a dispute must be made by the E&C Disputes Resolution Board
COG221550 New Step 6 advising when to consider time limits
COG221775 New Step 4.4 at Update Caseflow, subsequent steps renumbered
COG221950 At Step 1.4.c reference to contacting authorised agent now included
COG222050 Step 1.8 updated to include what to do where a penalty is not appropriate, Step 4.1 now explains how to populate the NPPS100
COG222175 New Step 6 advising caseworkers to check outstanding worklists, subsequent steps renumbered
COG230100 New Step 4.4 at Update Caseflow, subsequent steps renumbered
COG230200 Details of dedicated mailbox to receive information surrounding Protective Claims has been added
COG230225 Step 1.8 updated to include what to do where a penalty is not appropriate, Step 4.1 now explains how to populate the NPPS100
COG230250 New Step 1.7 advising action if S9A is identified, subsequent steps renumbered
COG231010 Links to ARTG at Steps 16 and 25 updated , Additional content at Step 19.2 re consideration of protective claims for NIC
COG240125 New Step 4.4 at Update Caseflow, subsequent steps renumbered
COG240250 Step 1.8 updated to include what to do where a penalty is not appropriate, Step 4.1 now explains how to populate the NPPS100
COG250125 New Step 4.4 at Update Caseflow, subsequent steps renumbered
COG250350 New Step 6 advising caseworkers to check outstanding worklists, subsequent steps renumbered
COG260050 New Step 6 advising when to consider time limits
COG260125 New Step 4.4 at Update Caseflow, subsequent steps renumbered
COG270000 The navigation table throughout this series has been updated to include Hidden Economy VAT where appropriate
COG270175 Step 1.8 updated to include what to do where a penalty is not appropriate
COG270225 Links in additional information amended
COG280000 Contents page updated to include Hidden Economy VAT SWIs
COG283000 New Hidden Economy VAT SWIs
COG283225 New Hidden Economy VAT SWIs: take formal settlement action
COG290125 New Step 4.7 at Update Caseflow and Management Systems, subsequent steps renumbered
COG290175 At Step 1.4.c reference to contacting authorised agent now included
COG290280 Step 1.8 updated to include what to do where a penalty is not appropriate, Step 5.1 now explains how to populate the NPPS100
COG904240 New content advising action to take when an employer does not agree with an underpayment figure
COG904540 Out of date information about cross tax working has been deleted
COG904730 This section of the COG has been updated to change Charity Assets & Residence (CAR) to Specialist Personal Tax (SPT)
COG915150 New content directing caseworker to COG231010 for Regulation 80 guidance