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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 24 October 2014 (see the update index for all updates)

Page  Details of update 
COG200000+  Throughout the Business Specific section of COG, the Accept Case SWI has been deleted and references to Caseflow have been updated to reflect the introduction of the new Caseflow 2 guidance.
COG900000+ Throughout the Employer Compliance Supporting guidance references to yield have been updated to Compliance Revenue.
COG906000 Contents page updated with link to new page COG906025.
COG906025 New page inserted about Informal Interactions with Third Parties.
COG910130 New link about what to do when a subcontractor suffers deductions but the contractor fails to make a return or pay the money to HMRC.
COG914075 Heading amended to show the guidance applies to pre 2011.
COG914080 Heading amended to delete reference to pre April 2009 as this guidance applies after this date.
COG914297 New paragraph inserted about what to do when you charge a penalty for a 12 month failure to file and deliberate withholding of information.
COG915025 New address inserted where you need to send cheques received as payment on account.
COG915550 New contact details for Personal Tax International when a voluntary disclosure is made.