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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 2 April 2015 (see the update index for all updates)

Page  Details of update   
     
COG200000+ The CCF SWI for Use RLS procedure has been removed from all business specific guidance and previous links to the removed RLS SWI have been replaced with links to CH208000  
COG903500 Contents page updated with link to new page at COG903575  
COG903510 Guidance updated following introduction of Statutory Shared Parental Pay (ShPP)  
COG903550 Guidance updated following introduction of Statutory Shared Parental Pay (ShPP)  
COG903560 Guidance updated following introduction of Statutory Shared Parental Pay (ShPP)  
COG903570 Guidance updated following introduction of Statutory Shared Parental Pay (ShPP)  
COG903575 New page about the new Statutory Shared Parental Pay  
COG904500 Contents page changed to reflect change of heading at COG904572 to make this consistent with the content of the guidance  
COG904530 Content updated to include references to Caseflow/CRMM  
COG904535 Content updated to include references to Caseflow/CRMM  
COG904565 Reference to Cross Cutting Group deleted  
COG904572 Heading changed to bring this up to date with the content of the guidance  
COG904582 Reference to Cross Cutting Group deleted  
COG904595 Reference to Cross Cutting Group deleted  
COG904710 Address of the Television and Radio Broadcasting Unit updated  
COG904740 Contact details for the Foreign Entertainers Unit (FEU) added  
COG904765 Details of the annual threshold effective from 6 April 2015 for Student Loans added  
COG905000 Contents page updated with link to new page at COG905202  
COG905202 New page about the reduction of secondary contributions for certain age groups from April 2015 and details of the new category letters introduced  
COG905265 Guidance updated following introduction of Statutory Shared Parental Pay (ShPP)  
COG914020 Guidance updated following introduction of Statutory Shared Parental Pay (ShPP)  
COG915205 New content about when to advise employer to submit a revised P11DX and why you should send an ECR308 to the dispensation team  
COG915105 Revised guidance about the process for setting up or obtaining a customer account, raising contract settlement charges and amending contract settlement charges  
COG915110 Guidance enhanced to advise what to do where payments on account exceed the settlement charge  
COG915120 Updated to include new SAFE Team email address  
COG915140 Guidance on amending a Class 6 charge enhanced  
COG915145 New instruction on completing a SAFE charge amendment stencil and where to send this  
COG940475 Instruction about BRC cases that should not have been issued by RIS deleted