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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 18 September 2014 (see the update index for all updates) 

Page Details of update
   
COG221600 Link to ‘Unannounced Visited’ in the VAT and HE VAT SWI amended to ‘Plan Unannounced Visit’
COG221700 New step 1.6 in the Plan Unannounced Visit SWI advising caseworkers to establish how many officers should carry out visits with links inserted to CH and COG guidance. Subsequent steps renumbered.
COG221775 At step 4 of the VAT and HE VAT SWI the link to COG22430 has been deleted and new link to COG22420 inserted
COG221800 New link to COG22420 inserted at step 2.22 of the Make Telephone Call - First Contact SWI
COG222225 New step 2.2 in the Close on System SWI advising caseworkers to save all relevant documents to all relevant departmental systems
COG230050 Link to ‘Unannounced Visited’ in the EC, SEC and HE EC SWI amended to ‘Plan Unannounced Visit’
COG230100 At step 4 of the EC, SEC and HE EC SWI the link to COG22430 has been deleted and new link to COG22420 inserted
COG230200 At step 1 of the EC, SEC and HE EC SWI a new link has been inserted to the ECLSS guidance to be used when calculating liabilities
COG230225 At Step 3 of the EC, SEC and HE EC SWI incorrect link to CH408000 has been amended to the correct link CH480000
COG230250 Step 1 of the EC, SEC and HE EC SWI updated to make it clearer what action to take where RTI payroll inaccuracies are identified
COG230250 New link at Step 1 of the EC, SEC and HE EC SWI to COG904260 RTI error correction
COG231025 Steps 1 and 2 of the EC, SEC and HE EC SWI updated to make it clearer what action to take where RTI payroll inaccuracies are identified
COG231025 New link at Step 1 of the EC, SEC and HE EC SWI to COG904260 RTI error correction
COG240125 At step 4 of the P&CGTC SWI the link to COG22430 has been deleted and new link to COG22420 inserted
COG250125 Step 1.4 of the ITSA and HE ITSA SWI has been reworded to make it clear the BF to be selected is one of those at a. b. or c.
COG250125 At step 4 of the ITSA and HE ITSA SWI the link to COG22430 has been deleted and new link to COG22420 inserted
COG250350 Step 10 (consider quality action) of the ITSA and HE ITSA SWI has been deleted and subsequent steps renumbered
COG260125 Step 1.4 of the CTSA SWI has been reworded to make it clear the BF to be selected is one of those at a. b. or c.
COG260125 At step 4 of the CTSA SWI the link to COG22430 has been deleted and new link to COG22420 inserted
COG270250 Step 6 (consider quality action) of the VAT and HE VAT SWI has been deleted and subsequent steps renumbered
COG283000 Contents table reformatted
COG290080 Link to ‘Unannounced Visited’ in the Excise SWI amended to ‘Plan Unannounced Visit’
COG290090 References to form IT01 in the Excise SWI amended to new name IT01-02
COG290090 New step 1.6 in the Excise SWI advising caseworkers to establish how many officers should carry out visits with links inserted to CH and COG guidance. Subsequent steps renumbered.
COG903555 Link inserted to the Testbank guidance on Employment Allowance
COG904617 Out of date telephone numbers for the E101/A1 team deleted
COG904725 New mailbox link inserted to contact HMRC Charities
COG904855 Employment Allowance added to the list of bullet points to select from, when appropriate, when sending an email to NIC&EO central mailbox
COG905010 Reference to ‘yield’ updated to ‘compliance revenue’
COG905045 Reference to ‘yield’ updated to ‘compliance revenue’
COG905090 Reference to ‘yield’ updated to ‘compliance revenue’
COG905145 Link inserted to the Testbank guidance on Employment Allowance
COG905265 Link inserted to the Testbank guidance on Employment Allowance
COG905325 Bullet points reformatted
COG906090 Bullet points reformatted
COG906160 Headings reformatted
COG906520 Bullet points reformatted
COG906540 Bullet points reformatted
COG906560 Bullet points reformatted
COG907020 Bullet points reformatted
COG907100 Reference to ‘yield’ updated to ‘compliance revenue’
COG907120 Headings reformatted
COG907240> Reference to ‘yield’ updated to ‘compliance revenue’
COG907280 Reference to ‘yield’ updated to ‘compliance revenue’
COG908070 Link inserted to COG904770 where contact is required with TAA
COG908103 Reformatted text
COG908104 Reformatted text
COG909035 Reference to ‘yield’ updated to ‘compliance revenue’
COG909060 Reference to ‘yield’ updated to ‘compliance revenue’
COG909130 Bullet points reformatted
COG909160 Reference to ‘yield’ updated to ‘compliance revenue’
COG909180 Heading reformatted
COG909200 Bullet points reformatted
COG909235 Headings reformatted
COG909270 Bullet points reformatted
COG909290 Headings reformatted
COG909300 Headings reformatted
COG909370 Heading reformatted
COG909380 Reg 9(4) attachment replaced with new version and label corrected from Word to Excel
COG914760 Reference to ‘yield’ updated to ‘compliance revenue’
COG915050 Bullet points reformatted
COG915500 Contents pages updated with references to ‘yield’ updated to ‘compliance revenue’
COG915510 Paragraph about certain compliance revenue discounted for external yield reporting has been deleted
COG915550 Reference to ‘yield’ updated to ‘compliance revenue’. Referral contact point for PT International changed
OG915560 Paragraph about yield arising from employer amendments not counting towards external and internal yield has been deleted
COG915570 Sentence about certain inaccuracies counting for internal and external reporting purposes has been deleted
G915580 Sentence about certain inaccuracies counting for internal and external reporting purposes has been deleted
COG915590 Sentence about certain compliance revenue recovered counting for internal and external reporting purposes has been deleted
COG915600 Reference to ‘yield’ updated to ‘compliance revenue’
COG915601 Reference to ‘yield’ updated to ‘compliance revenue’
COG915602 Reference to ‘yield’ updated to ‘compliance revenue’
COG915603 Reference to ‘yield’ updated to ‘compliance revenue’
COG915604 Reference to ‘yield’ updated to ‘compliance revenue’
COG915605 Reference to ‘yield’ updated to ‘compliance revenue’
COG915610 Sentence about certain compliance revenue recovered by contract settlement counting for internal and external reporting purposes has been deleted
COG915620 Reference to ‘yield’ updated to ‘compliance revenue’
COG915620 Sentence about certain yield counting for internal and external reporting purposes has been deleted
COG915630 Reference to ‘yield’ updated to ‘compliance revenue’
COG915630 Sentence about certain yield counting for internal and external reporting purposes has been deleted
COG915640 Reference to ‘yield’ updated to ‘compliance revenue’
COG915640 Sentence about certain yield counting for internal and external reporting purposes has been deleted
COG915660 Reference to ‘yield’ updated to ‘compliance revenue’
COG915660 Sentence about certain yield counting for internal and external reporting purposes has been deleted
COG915670 Reference to ‘yield’ updated to ‘compliance revenue’
COG915670 Sentence about certain yield counting for internal and external reporting purposes has been deleted
COG915680 Sentence about yield counting for internal and external reporting purposes has been deleted
COG915690 Reference to ‘yield’ updated to ‘compliance revenue’
COG915690 Sentence about certain yield counting for internal and external reporting purposes has been deleted
COG915700 Reference to ‘yield’ updated to ‘compliance revenue’
COG915700 Sentence about certain yield counting for internal and external reporting purposes has been deleted
COG915720 Reference to ‘yield’ updated to ‘compliance revenue’
COG915720 Sentence about yield counting for internal and external reporting purposes has been deleted
COG915750 Reference to ‘yield’ updated to ‘compliance revenue’
COG915770 Reference to ‘yield’ updated to ‘compliance revenue’
COG915780 Reference to ‘yield’ updated to ‘compliance revenue’
COG915800 Reference to ‘yield’ updated to ‘compliance revenue’
COG915810 Reference to ‘yield’ updated to ‘compliance revenue’
COG915820 Reference to ‘yield’ updated to ‘compliance revenue’
COG930080 Reference to ‘yield’ updated to ‘compliance revenue’