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HMRC internal manual

Compliance Operational Guidance

Compliance Operational Guidance: recent changes

Below are details of the amendments that were published on 11 September 2014 (see the update index for all updates)

TRUCE Guidance at COG100000 - the whole of this section has been renamed TRUCE Workbench VAT Guidance.

Page Details of update
   
COG11450 Page updated to clarify officer numbers for unannounced visits to hidden economy sites and emphasise safety
COG15150 & COG15280  Reference to the withdrawn Key Improvement Cards (KICs) has been deleted
COG87010 This page of the PDAC guidance has been updated to show that only one PDAC is required for a partnership.
COG87460 The word “careless” has been added to the phrase “Can we set any SMART conditions to stop further careless inaccuracies” on this page of the PDAC guidance.
COG87480 The phrase “Reasonable Excuse has been added to a sentence on this page of the PDAC guidance.
COG87520 This page of guidance has been updated to provide details about the Company Officer Liability field found on the Adjustments tab in the PDAC.
COG90020 The hyperlink on this page of guidance to CH401252 has been removed and replaced with a hyperlink to CH407620.
COG90120 The guidance on this page has been updated to make it clear that a Company Officer liability applies to failure to notify and wrongdoing situations as well as inaccuracy situations.
COG90180 The guidance on this page has been updated to provide details about the NPPS letters issued where part or all of a company officer liability is payable by the company officer instead of the company (NPPS8A, NPPS8B and NPPS8C).
COG90420 This page of guidance has been updated to remove the hyperlink to CH403402.
COG90440 The link to Newsboard Message 100/13 has been removed from this page of guidance as this news board message has now been deleted from the Newsboard Message site.
COG90640 This page of guidance has been updated to show that the Banking TAG Team will only manually remit a SAFE penalty charge erroneously raised in NPPS where the user has incorrectly selected the ‘No’ option to the question ‘Will this Penalty form part of a contract settlement?’ when it is their intention to include the penalty in a contract settlement (Direct Taxes only).
COG90680 This page of guidance has been updated to incorporate the new procedures for dealing with situations where part of or all of the company penalty liability is transferred from the company to the liable officers. It has also been amended to include the options available from the Behaviour Type dropdown menu.
COG90720 This page of guidance has been updated to remove the hyperlink to CH405250.
COG90730 The guidance on this page has been updated to make it clear that an initial alert for a suspended penalty case being worked by the Central Penalties Team (CPT) may also appear in the workbasket of the caseworker who created the suspended penalty - under these circumstances the caseworker should acknowledge the alert but take no further action.
COG90745 A small update to the guidance about the Suspension Condition 1: Evidence field on Record Suspension Evidence screen in NPPS.
COG90750 A small update to the guidance about the Suspension Condition 1: Evidence field on Record Suspension Evidence screen in NPPS.
COG91040 The guidance for NPPS relating to the resolution reason ‘Resolved - Raised in Error’ has been rewritten to make it clear that you should not close a case ‘Resolved - Raised in Error’ in order to amend an error in NPPS. In addition this guidance makes it clear that the Banking TAG Team will only manually remit cases where an errant penalty has been raised by mistakenly selecting the ‘No’ option to the question ‘Will this Penalty form part of a contract settlement?’ when it is your intention to include the penalty in a contract settlement (Direct Taxes only).
COG91500 This contents page has been updated as follows:
COG91520 This page of guidance has been updated to make it clear that reopening a case in NPPS using the Raised in Error option will be exceptional. Details have also been added which links to guidance where you need to reopen a case in NPPS where suspension was not originally offered but following the outcome of an appeal you can suspend the penalty.
COG91540 A minor amendment to include a hyperlink to CH407850.
COG91560 A hyperlink has been added which takes you to the PDAC guidance for the Appeals and Review tab found on the PDAC (COG87900).
COG91580 The guidance on this page has been updated to clarify that when applying a variation to a penalty following an appeal you should note that it is inappropriate to select the option ‘Create centrally printed output and issue direct to customer and create PDF copy’ option when returned to the Issue Calculation Summary screen as this will result in a NPPS1 (Penalty Calculation Summary) being issued which will probably confuse the customer. In addition a hyperlink has been added which takes you to the PDAC guidance for the Appeals and Review tab found in the PDAC (COG87900).
COG91600 A small amendment to this page to show that a manual NPPS4 must be issued when a penalty is reduced to nil following the use of the NPPS function ‘Apply Variation to Penalty’. In addition, the guidance has been updated to show that the penalty should be cancelled where the penalty type has changed from careless to mistake despite taking reasonable care or where a failure or wrongdoing becomes one that does not attract a penalty. A hyperlink has also been added which takes you to the PDAC guidance for the Appeals and Review tab found on the PDAC (COG87900).
COG91620 A new page of guidance which explains the procedure to take in NPPS where it was not appropriate to charge a penalty or it has been decided that no penalty should have been charged and so the penalty needs to be cancelled.
COG91640 A hyperlink has been added which takes you to the PDAC guidance for the Appeals and Review tab found on the PDAC (COG87900).
COG91660 The Raised in Error section of the NPPS guidance for reopening a case has been amended to make it clear that whilst you can amend the penalty details by reopening the case ‘raised in error’ the amended details will not flow through to SAFE.
COG91720 The hyperlink to Newsboard Message 022/13 has been removed.
COG91760 A hyperlink on this page of NPPS guidance has been replaced - the new hyperlink taking you to guidance about the amount of a company penalty which you can pursue from each liable officer (CH406200 replaces the hyperlink to CH84640).
COG92410 A hyperlink has been added which takes you to COG87600 (PDAC guidance for managers and authorising officers).
COG92420 The hyperlink on this page of guidance to CH407200 has been replaced with a hyperlink to CH407050. In addition, a hyperlink has been added which takes you to COG87680 (PDAC guidance for authorisation tab).