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

HMRC internal manual

Compliance Operational Guidance

Compliance Operational Guidance: recent changes

Below are details of the amendments that were published on 13 January 2015 (see the update index for all updates)

Page Details of update
COG200000+  Throughout the Business Specific Guidance, the following changes have been made to the CCF SWIs: links added to CH206500 Cross Tax Working; references to Address Risks Desk Based and Address Risks Visit have been deleted and replaced with Address Risks and the specific step; Address Risks Desk Based and Address Risks Visit have been replaced with a single Address Risks SWI; Information and Inspection Powers has been rewritten; and navigation tables have been updated.
COG221060 A new ‘Need to Know’ Disclosure SWI which provides instructions on action to be taken should a person make a disclosure of an inaccuracy, failure or wrongdoing during a compliance check.
COG221320 A new ‘Need to Know’ Appeals Procedure SWI which replaces the previous ‘Late Appeal’ and ‘Deal with any appeal/non-agreement’ SWIs.
COG221325 Deal with any appeal/non-agreement SWI deleted.
COG221350 Late Appeal SWI deleted.
COG900000+ Throughout COG900000 references to Large Business Service (LBS) have been amended to Large Business (LB).
COG904500 Contents page updated to remove link to COG904605.
COG904605 Page deleted and Service Company Unit contact details now included in COG908710.
COG905280 New link to CH255545 about removing records.
COG908710 Contact details and links to websites have been updated for the Service Company Unit.
COG908690 Guidance on how to identify an IR35 case has been added.
COG915105 Minor change to make it clear an offer needs to be approved for acceptance by an appropriate officer.
COG915225 The Protective Claim stencils for England and Northern Ireland have been updated.