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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 4 December (see the update index for all updates)

Page Details of update
COG17107 New page inserted which explains when you can claim consequential yield and where it should be recorded
COG17115 References to Large Business Service (LBS) amended to Large Business (LB)
COG17125 Reference to LBS amended to LB
COG20000 Following the release of Caseflow 2, the Caseflow guidance in the Compliance Operational Guidance has been withdrawn. A link to the new Caseflow 2 guidance is available from COG20000.