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

Page Details of update
   
COG11320 Broken link removed and replaced with link to COG11380
COG11345 Broken link removed and replaced with link to COG11380
COG11355 Contents page updated to reflect additional pages at COG11372 and COG11380
COG11365 Guidance updated to clarify reasonable adjustments and substantial disadvantages
COG11370 Guidance updated to reflect types of penalties and penalty decision examples removed from this page to new page at COG11372
COG11372 New page with examples of where disability has been taken into account when making penalty decisions
COG11380 New page highlighting HMRC services for disabled people and explaining how they should be used to help customers manage their tax affairs in the future
COG11730 Corrected stationery number item 9100015 for A4 hardback notebook
COG11780 Updated to state clearly which type of pen must be used
COG11820 Updated to state clearly which type of pen must be used
COG18480 Figures in the example were incorrect and have been amended
COG80520 Contents page updated to reflect additional section at COG80590 entitled Magnify Guidance Fact Inspector
COG80590 New section entitled Magnify Guidance Fact Inspector
COG87010 Guidance amended to remove reference to TAA as MSD now manage PDDD cases
COG87040 Guidance amended to remove reference to TAA as MSD now manage PDDD cases
COG87400 Guidance amended to remove reference to TAA as MSD now manage PDDD cases
COG87800 Guidance amended to remove reference to TAA as MSD now manage PDDD cases
COG87870 Guidance amended to remove reference to TAA as MSD now manage PDDD cases
COG90180 Guidance updated to make it clear what actions you should take when using the NPPS100
COG90640 This page has been updated to remove details about the process to follow when contacting the Banking TAG Team when you want them to manually cancel a SAFE charge for a penalty assessment sent in error (these details are now shown on COG90795)
COG90780 A hyperlink has been added on this contents page which takes you to guidance for COG90795 (Changing the penalty where an error has been identified).
COG90795 This new page of guidance provides details for four different situations which may arise when an error is identified in a penalty raised in NPPS and the way that the error should be dealt with in NPPS.
COG91040 This page has been updated to remove details about the process to follow when contacting the Banking TAG Team when you want them to manually cancel a SAFE charge for a penalty assessment sent in error (as these details are now shown on COG90795).
COG101490 Phone number for the BACS Abortive Team updated