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

Links to Caseflow Guidance previously found in the COG have been replaced with the new Caseflow 2 links throughout this guidance.

Page Details of update
   
COG11600 Large Business Service (LBS) changed to Large Business (LB)
COG13100 Link to Caseflow 2 Guidance added
COG14626 Link to Caseflow 2 Guidance added
COG17000 Contents Page updated to reflect change of heading to COG17300
COG17055 Large Business Service (LBS) changed to Large Business (LB)
COG17065 Measure Team SPOC details for Local Compliance updated
COG17100 Contents page updated with link to new page COG17145
COG17145 New page about double counting where FRB has already been claimed
COG17300 Section heading changed from revenue protected to revenue protected - revenue loss prevented and future revenue benefit
COG17310 Heading updated
COG17320 Heading updated
COG17300 Heading updated
COG17520 Reference to E&C removed from first paragraph
COG18110 Large Business Service (LBS) changed to Large Business (LB)
COG18210 Non-Resident Corporate Landlords team added to the Advanced Thin Cap Agreement (ATCA) and Advanced Pricing Agreement (APA) paragraph
COG18320 References to MDD updated to MSD
COG18420 Criminal Investigation added to list of teams who seize illicit goods and UK Border Agency (UKBA) updated to UK Border Force (UKBF)
COG18490 Guidance on compliance revenue scoring has been updated to include two new authorised activities, additional guidance on scoring principles, the SA probability table for 2013-14 has been deleted and the table for 2014-15 updated
COG19000 Scanning guidance Contents page updated to reflect new pages added and deleted and throughout the Scanning Guidance, links to Caseflow 2 guidance have been added
COG19130 New page about dealing with Scanning unprocessed tax returns
COG19170 New page advising about Electronic data and Scanning
COG19175 New page about dealing with large amounts of paperwork and Scanning
COG19210 New page advising recorded delivery post can be accepted at Netherton
COG19240 Bullet point added about what to do if the date stamp on scanned post has been incorrectly recorded
COG19250 New page showing the action to take where the scanning team have incorrectly recorded the date received post stamp
COG19320 Bullet point added about what to do if the date stamp on scanned post has been incorrectly recorded
COG19640 Scanning Guidance FAQs page has been deleted
COG87000 Throughout the PDAC Guidance, links to Caseflow 2 guidance have been added
COG90000 Throughout the NPPS Guidance, links to Caseflow 2 guidance have been added
COG90680 The definition of the Understatement Amt has been updated to make it clear that this field only needs to be completed where the return has not been received and a determination or assessment has been issued
COG90710 Large Business Service (LBS) changed to Large Business (LB)
COG100400 Large Business Service (LBS) changed to Large Business (LB)
COG103360 Reference to named authoriser deleted as this is no longer relevant - SA repayments should be sent to the team authoriser workbasket
COG180000 Throughout the CRMM Guidance, Large Business Services (LBS) changed to Large Business (LB)