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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 19 February 2015 (see the update index for all updates)

Page Details of update
   
COG904725 Page updated to clarify when referrals are to be made to Public Bodies Charities
COG909160 Page amended advising when compliance revenue can be claimed and updated examples of how it should be calculated following the issue of a notice withdrawing gross payment registration
COG909380 Reg 9(4) directions guidance updated with actions that need to be undertaken once a notice of decision has been issued and when a further claim is received
COG914005 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914020 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914045 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914050 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914060 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914070 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914075 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914080 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914085 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914175 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914180 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914185 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914190 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914195 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914290 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914295 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914297 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG914300 Sentence added advising completion of PDAC is not required for the penalties described on this page
COG915000 Contents table updated with links to new contents pages for Contract Settlements - SAFE (COG9154103), Regulation 80 Determinations - Section 8 Decisions (COG915158), Time Limits for Recovery (COG915213) and Direction under Regulation 72F (COG915243)
COG915200 Page updated to advise that Specialist Employer Compliance will now be responsible for all cases where recovery of tax and/or NIC is considered appropriate
COG915103 New contents page for Contract Settlements - SAFE
COG915158 New contents page for Regulation 80 Determinations - Section 8 Decisions
COG915213 New contents page for Time Limits for Recovery
COG915243 New contents page for Direction under Regulation 72F
COG940000 Link to COG941900 deleted from contents page as this page has been moved into a new section COG941800 Penalties
COG940150 Page updated setting out what responsibilities the Compliance Centres have when making first contact with customers in BRC cases
COG940475 New instruction advising you to reject cases on MIS App
COG940630 Guidance updated advising Visiting Officers when to withdraw notebooks and the exception to this rule
COG940640 New instruction advising that all notebooks must be stored on HMRC premises
COG940650 Guidance enhanced making it clearer how long notebooks should be retained for and reminding Visiting Officers not to allow customers to sign notebooks
COG941325 Degree of records column updated - text changed from Incomplete Visit to Concluded, Schedule 36 powers exhausted
COG941350 Two new points (8 and 9) and points 4 to 7 renamed in the table advising what should be included in a Visit Summary Report
COG941375 First bullet point under Outcome of Manager’s Review reworded for clarity
COG941425 Visiting Officer actions enhanced to include guidance on alternative follow up methods
COG941475 Additional text under RIS Referral Process about avoiding delays and advising managers should advise what should be recorded in Caseflow documentum following their review of the facts
COG941700 Text deleted that previously advised managers to list cases referred to tribunal in the national CAF
COG941800 This is now a contents page for penalties. This previous page COG941800 has been renumbered COG941820 and moved into the new COG941800 Penalties section
COG941820 Previously COG941800
COG941840 Previously COG941900
COG941860 New page about how to refer a BRC case for a penalty for poor record-keeping
COG941880 New page about the actions required by the BRC Authorised Officer, the Visiting Officer and the SAFE officer to issue a penalty for poor record-keeping
COG941900 This page has been renumbered COG941840 and moved into the new COG941800 Penalties section