Beta This part of GOV.UK is being rebuilt – find out what this means

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 01 December 2014 (see the update index for all updates)

Page  Details of update 
   
COG904260 New content added advising employer should not self correct RTI returns if status is a risk and a direction under Regulation 72F is considered appropriate
COG904500 Contents page updated with reference to LBS at COG904745 amended to LB
COG904500 References to Large Business Service and LBS throughout this section have been amended to Large Business and LB
COG904615 Attachment EC to PTC updated with new contact details
COG904745 Heading updated with reference to LBS amended to LB
COG905000 Contents page updated to remove reference to ECS at COG905010
COG905000 References to Large Business Service and LBS throughout this section have been amended to Large Business and LB
COG905010 Reference to recording new cases on ECS deleted as cases should now be recorded on Caseflow
COG905015 References to ECS deleted
COG905040 Link to RAAM inserted as this guidance is now available on the Large Business Operational Guidance Portal
COG905055 References to ECS deleted
COG905150 Link to guidance at COG904520 amended to COG904530
COG906090 Amendment to second bullet point, changed from total PLR to total underpayment
COG909360 Reference to CI amended to Construction Industry to make the meaning of CI clear
COG909370 Broken link to CIS Functional Lead Team mended
COG909400 Reference to LBS amended to LB
COG914570 Attachments for single payment acceptance letter and instalment payment acceptance letter amended
COG915000 References to Large Business Service and LBS throughout this section have been amended to Large Business and LB
COG915080 New bullet point advising where settlement is by contract settlement, check and finalise any formal determinations if the tax/NICs due are not to be collected by way of contract settlement
COG915110 Minor amendment to text in third paragraph
COG915225 New instructions added to advise that stencils for Protective Claims should be sent by email
COG930030 Reference to the ECR106 has been deleted and replaced with details of where the NIC limits can be found in SEES