Updates: Compliance Operational Guidance

2022

8 September 2022 published amendments

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - group of companies - pre 6 April 2016

This guidance has been removed following a review of its content revealed it is now obsolete.

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - recording information - pre 6 April 2016

This guidance has been removed following a review of its content revealed it is now obsolete.

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries: dispensations - reviewing dispensations - pre 6 April 2016

This guidance has been removed following a review of its content revealed it is now obsolete.

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - wording of dispensations and dispensations letters - pre 6 April 2016

This guidance has been removed following a review of its content revealed it is now obsolete.

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - what can and cannot be included - pre 6 April 2016

This guidance has been removed following a review of its content revealed it is now obsolete.

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): liaison

Archived due to Ocelot transfer

Support Guidance: employer compliance: guidance by subject: commencing the compliance check: travel, subsistence, entertainment and other expenses

This guidance has been removed following a review of its content revealed it is now obsolete.

1 June 2022 published amendments

Magnify Guidance: the screen layout: reset screen to default view

COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)

Magnify Guidance: the screen layout: changing your view

COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)

Magnify Guidance: the screen layout: tailoring the check list pane

COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)

Magnify Guidance: the screen layout: default view

COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)

Magnify Guidance: opening Magnify: CT risk mart

COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)

Magnify Guidance: opening Magnify: viewing a series of accounts using Magnify

COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)

Magnify Guidance: opening Magnify: my services - view CT returns and Ltd Co Examination Magnify

COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)

Magnify Guidance: opening Magnify: access routes into Magnify

COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)

Magnify Guidance: opening Magnify: interaction with documentum

COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)

Magnify Guidance: introduction to Magnify: making use of Magnify

COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)

Magnify Guidance: introduction to Magnify: what Magnify will do for you

COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)

Magnify Guidance: introduction to Magnify: background to Magnify

COG Guidance Archived and Magnify now housed on the Compliance Hub (Ocelot)

25 May 2022 published amendments

Business specific: compliance checks framework (CCF): soft drinks industry levy (SDIL) : review information obtained

Redirect to Ocelot

Business specific: compliance checks framework (CCF): soft drinks industry levy (SDIL): use information and inspection powers

Redirect to Ocelot

Business specific: compliance checks framework (CCF): soft drinks industry levy (SDIL): plan unannounced visit

Redirect to Ocelot

Business specific guidance: compliance checks framework (CCF): excise: unannounced visit - first contact

Redirect to Ocelot

Business specific guidance:compliance checks framework (CCF):soft drinks industry levy (SDIL):complete initial review

Redirect to Ocelot

Business specific: Compliance Checks Framework (CCF): Soft Drinks Industry Levy (SDIL): activity level process map

Redirect to Ocelot

Business specific: compliance check framework (CCF): excise oils: address risks

Redirect to Ocelot

Business specific: compliance check framework (CCF): excise oils: unannounced visit-first contact

redirect to ocelot

Business specific: compliance check framework (CCF): excise oils: activity level process map

Redirect to Ocelot

Business specific: compliance check framework (CCF): excise alcohol and tobacco: take formal settlement action

Redirect to Ocelot

Business specific:compliance check framework (CCF): excise alcohol and tobacco: review findings and determine way forward

Redirect to Ocelot

Business specific: compliance check framework (CCF): excise alcohol and tobacco: address risks

Redirect to Ocelot

Business specific: compliance check framework (CCF): excise alcohol and tobacco: response received or no response to contact

Redirect to Ocelot

Business specific: compliance check framework (CCF): excise alcohol and tobacco: issue opening letter and make the follow up telephone call

Redirect to Ocelot

Business specific: compliance check framework (CCF): excise alcohol and tobacco: complete initial review

Redirect to Ocelot

31 March 2022 published amendments

Compliance Operational Guidance: recent changes

Page archived – Old legacy update page no longer required.

Compliance Operational Guidance: recent changes

Page archived – Old legacy update page no longer required.

28 March 2022 published amendments

Compliance Operational Guidance: recent changes

Could you check with Barbara as to ask what has happened with this manual and to establish if they are removing it?

Compliance Operational Guidance: recent changes

Could you check with Barbara as to ask what has happened with this manual and to establish if they are removing it?

Compliance Operational Guidance: recent changes

Page archived – Old legacy update page no longer required.

11 March 2022 published amendments

10 March 2022 published amendments

2021

21 October 2021 published amendments

13 August 2021 published amendments

Intervention planning: Caseflow: manager’s and caseworker’s quality assurance reviews

This page has been archived as the current process is being reviewed and guidance will be updated in due course.

11 February 2021 published amendments

2020

16 June 2020 published amendments

Our Conduct and Behaviour: customer service to disabled people: how to help: reasonable adjustments

updated with guidance on setting the extra support signal on Caseflow

22 April 2020 published amendments

24 March 2020 published amendments

18 March 2020 published amendments

Compliance Measures: operational guidance: specific guidance for workstreams: insolvency

Updated page with revised Insolvency guidance from Measures

10 February 2020 published amendments

Serious Defaulter Reporting System (SDRS)

updated action added in Case Closed and removed No further action

2019

12 December 2019 published amendments

Compliance Measures: cash collected: litigation

New Purdah and Litigation guidance

1 November 2019 published amendments

NPPS guidance: maintain penalty details - C-A Penalties:

Unpublished due to C-A Release not going ahead as planned on the 28/10/2019. Cogs will be republished when the functionality is released.
re-published on 01/11/2019 ahead of delayed release planned for 04/11/2019

28 October 2019 published amendments

NPPS guidance: maintain penalty details - C-A Penalties:

Unpublished due to C-A Release not going ahead as planned on the 28/10/2019. Cogs will be republished when the functionality is released.

25 October 2019 published amendments

2 August 2019 published amendments

Serious Defaulter Reporting System (SDRS)

Text needed to be redacted as CH was referred to.

NPPS Guidance: issue penalty assessment: process map - issue penalty assessment - will this form part of the contract settlement - yes

Now unpublished in accordance with policy regarding transfer of guidance to Ocelot.

NPPS Guidance: maintain penalty details: process map - input details of the penalty

Unpublished in accordance with policy in readying guidance for transfer to Ocelot.

1 August 2019 published amendments

NPPS Guidance: suspended penalties: process map - acceptance of suspension conditions

Unpublished following policy of unpublishing process maps in readiness for transfer of guidance to Ocelot.

31 July 2019 published amendments

NPPS Guidance: Create an NPPS Case: Create a Case From Caseflow

Redacted text due to reference to the Compliance Handbook

10 July 2019 published amendments

NPPS Guidance: Take Action Dropdown: Maintain Office Details

Streamlined guidance and removal of screenshots in line with the Ocelot platform and in preparation for a move from COGs to the Guidance Gateway

25 June 2019 published amendments

31 May 2019 published amendments

22 March 2019 published amendments

15 March 2019 published amendments

NPPS Guidance: Suspended Penalties: Acceptance of Suspension Conditions

The Suspended Penalties workaround has been removed due to system enhancements.

11 February 2019 published amendments

2018

14 December 2018 published amendments

Supporting Guidance: employer compliance: guidance by subject: Penalties: Apprenticeship Levy

formatting

Supporting Guidance: employer compliance: guidance by subject: settlement: Apprenticeship Levy - Regulation 147L process

Add note to advise that you should BF the case after issuing the warning letter.

Supporting guidance: employer compliance: guidance by subject:settlement: payrolled and non-payrolled benefits

Selected text for redaction

Business specific: compliance check framework (CCF): VAT Pre-Creds: complete initial review

DM Link repaired

Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): close on system

Additional key point about deleting from temporary document stores

Business specific: compliance check framework (CCF): excise oils: unannounced visit-first contact

formating

Business specific: compliance check framework (CCF): excise alcohol and tobacco: response received or no response to contact

Updated step 2.1d. New steps for Oils PDA at 2.1e and 4.2.

Supporting guidance: employer compliance guidance by subject: employment related securities: penalty where a return contains a material inaccuracy

Remove EMI only from the title

Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): complete initial review

SME removed from Rejections and Returns link

Supporting Guidance: employer compliance: guidance by subject: Employment Intermediaries Coordination Unit (EICU)

Clarification - this does not apply to LB teams

Business specific: compliance check framework (CCF): customs and international trade (CIT): plan unannounced visit

Step 1.4 additional text about considering factsheets required.

Business specific: compliance check framework (CCF): customs and international trade (CIT): issue opening letter and make the follow up telephone call

Step 3.1 Addition of reference to CIT Factsheet CC/FS1g. Step 3.2 Minor amendment to wording. Steps 1 and 4 - minor formatting change.

Business specific: compliance check framework (CCF): customs and international trade (CIT): unannounced visit - first contact

Step 1.4 amended to include reference to new CIT factsheet CC/FS1g and align wording with Excise SWI. Couple of minor formatting amendments. Step 1 hyperlink added.

Business specific: compliance check framework (CCF): customs and international trade (CIT): calculate and discuss liability

New step 3.1 re civil penalty action. Additional link to COG322100 at step 3.4.

Business specific: compliance check framework (CCF): customs and international trade (CIT): take formal settlement action

Removed link to RTBH at step 1.

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): pre allocation

Changes to step 6.1 and 6.5 re DLMO.

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): allocate case

PBG VAT CRM added to navigation

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): invigilation

PBG VAT CRM added to navigation

Supporting guidance: employer compliance guidance by subject: liaison: Employment Status & Intermediaries (ES&I) - when to make a referral

Updates necessary for up to date operational accuracy

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - personal tax international expatriates

Updated 'protocol agreement' link to "Specialist PT Expats".

Supporting Guidance: employer compliance: guidance by subject: liaison: personal and capital gains tax compliance (P&CGTC)

Broken link

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - specialist personal tax (SPT)

Deleted links to EM pages which have no longer exist and updated to reflect organisational changes.

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist personal tax (SPT) - pension scheme services

Changed contact details from PSS tel numbers to TREST, Liaison mailbox.

Supporting Guidance: employer compliance: guidance by subject: liaison: CS&TD (Individuals Policy) - CIS advisory team (CISAT)

PTCPP added at 3 sections to replace PAYE, SA & NIC (PSN)

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: failure to retain records

Remove reference to obsolete factsheet and add link to gov.uk guidance

Supporting Guidance: employer compliance: guidance by subject: working the case: when to refer to personal and capital gains tax compliance (P&CGTC)

3rd bullet - Replaced RIS Automated Mailbox.

Supporting Guidance: employer compliance: guidance by subject: working the case: Human Rights Act 1998 (HRA) - background

TAA link changed

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - referrals to RIS

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

NPPS Guidance: Suspended Penalties: Resolving Suspended Cases: Return of NPPS11 - Customer Confirms Suspension Conditions Not Met

Changes to layout

NPPS Guidance: Suspended Penalties: Resolving Suspended Cases: NPPS11 Not Returned

changes to layout

NPPS Guidance: Suspended Penalties: Resolving Suspended Cases: Return of NPPS11 - Customer Confirms Suspension Conditions Met - Check Confirms This

Changes to layout

NPPS Guidance: Suspended Penalties: Resolving Suspended Cases: Return of NPPS11 - Customer Confirms Suspension Conditions Met - Check Shows Generic Conditions Not Met

Changes to layout

NPPS Guidance: Suspended Penalties: Resolving Suspended Cases: Return of NPPS11 - Customer Confirms Suspension Conditions Met - Check Shows Specific Conditions Not Met

Changes to layout

Supporting Guidance: employer compliance: guidance by subject: computations: trivial benefits

updated to reflect 6 April 2016 changes

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 13 income tax (construction industry scheme) regulations 2005 - background

Guidance on when to immediately issue Regulation 13 determinations added and general update.

Supporting Guidance: employer compliance: guidance by subject: expenses, benefits and pecuniary liabilities: benefits in kind

As discussed with editor some content needed to be removed from this page and put on two new pages. Remaining text needed to be reviewed and updated.

Supporting guidance: employer compliance guidance by subject: penalties: simplified schemes

Guidance on obtaining agreement to consider penalties updated

Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - providing false information for registration purposes

New guidance on applying s72 penalty

Supporting Guidance: employer compliance: guidance by subject: letter of offer: acceptance

Guidance updated re LCAO and new link to MSB guidance at COG914571

Supporting Guidance: employer compliance: guidance by subject: settlement: regulation 80 determinations - section 8 decisions: appeals

Amendments to make guidance more operationally accurate and up to date

Supporting Guidance: employer compliance: guidance by subject: settlement: time limits for recovery: legislation and protective action

Notes improved and more technically accurate regarding use of section 8 decisions

Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: action by caseworker - considering a direction

New contact details for Regulation 72F advice

Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: action by caseworker - submission to authorising team

New contract details for Local Compliance

Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: set-off

Repaired link to TALA and renamed it to Tax Administration Litigation & Advice

NPPS Guidance: Actions dropdown: Amend Penalty Details

Full review carried out on this COG as part of the ongoing NPPS guidance review.

Quality Assurance: introduction: roles and responsibilities: tier structure in Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC)

Page archived

Quality Assurance: risks to quality: the Quality Risk Plan: contents

Page archived

Quality Assurance: quality standards: contents

Page archived

Compliance Measures: introduction: who should read this guidance and an overview

Inserted link to COG17540.

Compliance Measures: upstream compliance: how does HMRC measure revenue from upstream activities?

1st Para Deleted, change to third para, 4th para entered, deletion last sentence penultimate para.

Business specific guidance: compliance checks framework (CCF): determine type of check

Step 1 - point added for CIT checks only
2 links removed from additional information

Business specific guidance: compliance checks framework (CFF): issue opening letter and make the follow up telephone call

Step 4 - Links to Verification checks, DHS & SEAT repaired

Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): issue opening letter and make the follow up telephone call

Step 3.1 changed to include new bullet point for OED letters and links to CH206250 and CH202050

Business specific: Compliance Checks Framework (CCF): Excise: contents

Removed reference and links to COG290500 and COG290550.

Business specific guidance: compliance checks framework (CCF): excise: plan unannounced visit

Add reference to any opening letters

Business specific guidance: compliance checks framework (CFF): excise: issue opening letter and make the follow up telephone call

step 4 - links to verification checks, DHS & SEAT repaired

Business specific guidance: compliance checks framework (CCF): excise: decide how to resolve compliance check

NPPS100 to NPPS1

Business specific guidance: compliance checks framework (CCF): excise: take formal settlement action

Updates for new legislation for Landfill Tax

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: opportunity to disclose

Added new first para including link to COG905085.

Support Guidance: employer compliance: guidance by subject: commencing the compliance check: travel, subsistence, entertainment and other expenses

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: payroll check

Updated for Apprenticeship Levy

19 November 2018 published amendments

31 October 2018 published amendments

NPPS Guidance: Offshore Penalties: Corporation Tax (CT)

Full rewrite as part of the ongoing NPPS guidance review

NPPS Guidance: Offshore Penalties: Income Tax (IT)

Full rewrite carried out as part of full NPPS review

NPPS Guidance: Offshore Penalties: Inheritance Tax (IHT)

Amended following NPPS review

NPPS Guidance: Offshore Penalties: Capital Gains Tax (CGT)

Updated following NPPS review

23 October 2018 published amendments

11 October 2018 published amendments

NPPS Guidance: About NPPS: Icons

Removal of incorrect sentences and spacing.

NPPS Guidance: Appeals: Enter/Update Details of an Appeal

Updating text and screenprints

10 October 2018 published amendments

8 October 2018 published amendments

5 October 2018 published amendments

NPPS Guidance: Create and Issue Penalty Assessment Letter

Full review carried out on this COG as part of the ongoing NPPS guidance review.

NPPS Guidance: Create and Issue Penalty Explanation Letter

Reviewing the guidance, adding new screenshots

NPPS Guidance: Create an NPPS Case: Create a Case From NPPS Icon

COG reviewed as part of the ongoing NPPS review.

NPPS Guidance: Take Action Dropdown: Maintain Case Details

Added in new screenshots, text and removed redacted text

NPPS Guidance: Take Action Dropdown: Maintain Company Officer's Liability

COG reviewed as part of the ongoing NPPS review.

NPPS Guidance: About NPPS: Icons

updated with new screen prints and text

NPPS Guidance: Take Action Dropdown: Maintain Office Details

COG reviewed as part of the ongoing NPPS review.

NPPS Guidance: Actions Dropdown: Update Linked Cases

Full review carried out on this COG as part of the ongoing NPPS guidance review.

NPPS Guidance: Actions Dropdown List: Reassign

Full review carried out on this COG as part of the ongoing NPPS guidance review.

NPPS Guidance: Actions dropdown: Maintain Customer / Agent

Full review carried out on this COG as part of the ongoing NPPS guidance review.

4 October 2018 published amendments

NPPS Guidance: Managers' Actions: Rejection of Penalty Authorisation

Full review carried out on this COG as part of the ongoing NPPS guidance review.

NPPS Guidance: Managers' Actions: Authorisation of Penalty

Removed screenshots and changed wording to show that caseworker has a choice of whether to send penalty to manager for authorisation

Full review carried out on this COG as part of the ongoing NPPS guidance review.

NPPS Guidance: Managers' Actions: Rejection of Penalty Approval

Full review carried out on this COG as part of the ongoing NPPS guidance review.

NPPS Guidance: Managers' Actions: Approval of Penalty

Full review carried out on this COG as part of the ongoing NPPS guidance review.

NPPS Guidance: Actions Dropdown: Record Interactions and Factsheets with Customers & Internal Contacts

COG reviewed as part of the ongoing NPPS review.

Serious Defaulter Management Unit (SDMU) Portal

COG reviewed as part of the ongoing NPPS review.

NPPS Guidance: Take Action Dropdown: Maintain Alert

COG reviewed as part of the ongoing NPPS guidance review

Serious Defaulter Reporting System (SDRS)

COG reviewed as part of the ongoing NPPS guidance review

VAT 292 - VALID Team

COG reviewed as part of the ongoing NPPS review.

NPPS Guidance: Suspended Penalties: Acceptance of Suspension Conditions

COG reviewed as part of the ongoing NPPS review.

VAT 292 Assign to VALID Team

COG reviewed as part of the ongoing NPPS guidance review

NPPS Guidance: Maintain Penalty Details: Input Details Of The Penalty

COG amended as part of the ongoing NPPS guidance review.

NPPS Guidance: Maintain Penalty Details: Will This Penalty Form Part Of A Contract Settlement - Yes / No

COG reviewed as part of the ongoing NPPS Guidance review

NPPS Guidance: Maintain Penalty Details: Bulk Create Penalty Lines

COG updated due to ongoing NPPS Guidance review

NPPS Guidance: About NPPS: Opening a Case From the Workbasket

COG fully reviewed as part of the ongoing NPPS guidance review.

3 October 2018 published amendments

NPPS Guidance: Maintain Tax Periods: Maintain Tax Periods

COG changed due to complete NPPS guidance review

NPPS Guidance: About NPPS: NPPS Letters

COG changed due to full NPPS guidance review

NPPS Guidance: about NPPS: NPPS headings

Images added
Full review carried out
COG enhanced

NPPS Guidance: About NPPS: Accessing NPPS

NPPS90060 has been enhanced as part of the full NPPS Guidance review.

NPPS Guidance: About NPPS: NPPS

NPPS90020 has been enhanced as part of the full NPPS Guidance review.

26 September 2018 published amendments

22 August 2018 published amendments

20 August 2018 published amendments

Compliance Measures: cash collected: consequential yield

Removed statement that Caseflow doesn't have a separate field to record consequential yield.

9 August 2018 published amendments

PDAC: contents

Update on page needed

1 August 2018 published amendments

NPPS Guidance: Maintain Penalty Details: Input Details Of The Penalty

Adding in penalty type details and screenprints

4 July 2018 published amendments

NPPS Guidance: suspended penalties: resolving suspended cases: contents

guidance no longer relevant and covered in another set of guidance - Maintain suspension conditions

14 May 2018 published amendments

Business specific: compliance check framework (CCF): customs and international trade (CIT): address risks

Step 3.2b added reference to CC/FS1g factsheet and slight amendment to wording as a result. Quality diamond added about issue of factsheet.

8 May 2018 published amendments

11 April 2018 published amendments

12 March 2018 published amendments

20 February 2018 published amendments

Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): contents

Contents need updating to take into account new page COG904295

NPPS Exceptions Nil Penalty Cases - De-Minimis Level, MDTR, Reasonable Excuse and Out of time

Grammar amended

NPPS Guidance: suspended penalties: resolving suspended cases: contents

guidance no longer relevant and covered in another set of guidance - Maintain suspension conditions

9 February 2018 published amendments

NPPS Guidance: about NPPS: contents

new item added COG90190

11 January 2018 published amendments

2017

20 December 2017 published amendments

NPPS Guidance: Actions Dropdown: Record Interactions and Factsheets with Customers & Internal Contacts

New Factsheet for offshore tax evasion or non compliance check box added

1 December 2017 published amendments

NPPS Guidance: About NPPS: NPPS Letters

Penalty explanation letter updates including screen shots

28 November 2017 published amendments

27 November 2017 published amendments

Supporting Guidance: employer compliance: guidance by subject: settlement: voluntary restitution

Updated remove the outdated attachment and to include reference to the new EC31 letter in SEES

21 November 2017 published amendments

15 November 2017 published amendments

14 November 2017 published amendments

9 November 2017 published amendments

Supporting Guidance: employer compliance: guidance by subject: penalties: raising formal penalty determinations - general

Removal of warning letter because EC24 in SEES has been updated and should be used

6 November 2017 published amendments

30 October 2017 published amendments

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): take informal settlement action

Updated for Apprenticeship Levy and to include options for correcting EPS.
Step 3 expanded MSD and PDDD and added links to PM20850 and EM7410

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): calculate and discuss liability

Updated for Apprenticeship Levy

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): penalties

Corrected the links at Step 1.4 to link to the Schedule 55 guidance for PAYE and CIS returns. Step 1.9 clarified what returns the 'Failure to submit' penalties relate to.

Business specific guidance: compliance checks framework (CCF): employer compliance: penalties

Corrected the links in step 1.4 so these link to the Schedule 55 guidance for PAYE RTI and CIS. Clarified what returns the 'Failure to submit' penalties relate to.

Business specific guidance: compliance checks framework (CCF): employer compliance: calculate and discuss liability

Updated to include reminder to consider Apprenticeship Levy

Business specific guidance: compliance checks framework (CCF): employer compliance: take informal settlement action

Updated for Apprenticeship Levy and to include the options for correcting the EPS.
Step 3 expanded on MSD and PDDD and added links to PM20850 and EM7410

25 October 2017 published amendments

Supporting Guidance: employer compliance: guidance by subject: penalties: formal action

Updated to clarify that for some of the penalties you must use the PDAC to calculate the penalties

Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - raising formal penalty determinations

Updated to include the steps allowing the contactor to provide any new information for us to consider if they had a reasonable excuse for the late returns.

10 October 2017 published amendments

NPPS Guidance: Offshore Penalties: Corporation Tax (CT)

Additional behaviour type for 'Late Return, Higher Liability' added in

NPPS Guidance: Offshore Penalties: Capital Gains Tax (CGT)

Additional behaviour type 'Late Return, Higher Liability' added in

NPPS Guidance: Offshore Penalties: Income Tax (IT)

Additional behaviour drop down added ‘Late Return Higher Liability’.

20 September 2017 published amendments

14 September 2017 published amendments

Caseflow

Guidance no longer required.

30 August 2017 published amendments

Compliance Measures: Deterrent Effect: what is Deterrent Effect?

Archiving reason text added
requested by Measures. all reference to deterrence now at COG17510

Compliance Measures: Deterrent Effect: how will Deterrent Effect be calculated?

Archiving Reason - text added
As per request from Measures. All reference to Deterrence now located in COG17150

21 August 2017 published amendments

16 August 2017 published amendments

VAT 292 - VALID Team

Images added to new COG for VAT 292 VALID screen

VAT 292 Assign to VALID Team

New COG added for new VAT292 screen in NPPS

9 August 2017 published amendments

4 August 2017 published amendments

NPPS: contents

Brand New Manual COG added

2 August 2017 published amendments

25 July 2017 published amendments

17 July 2017 published amendments

29 June 2017 published amendments

26 June 2017 published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward

New step 4.1 re potential yield over £1m and subsequent renumbering

Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward

New step 3.1 re potential yield over £1m

Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward

New step 3.1 re potential yield over £1m

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): review findings and determine way forward

New step 1.1 re potential yield over £1m

Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): review findings and determine way forward

New step 1.1 re potential yield over £1m

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): review findings and determine way forward

New step 4.1 re potential yield

Business specific: compliance check framework (CCF): customs and international trade (CIT): review findings and determine way forward

New step 1.1 re potential yield over £1m

Business specific guidance: compliance checks framework (CCF): excise: decide how to resolve compliance check

New steps 1.5,6 and 7 for Oils PDA

Business specific:compliance check framework (CCF): excise alcohol and tobacco: review findings and determine way forward

New step 1.1 re potential yield over £1m. New step 1.4 and 2.5.

Business specific guidance: compliance checks framework (CCF): excise: review findings and determine way forward

New step 1.1 re potential yield over £1m

Supporting Guidance: employer compliance: guidance by subject: settlement posting (allocating) contributions to an employee’s NI account-general

ECR304 reference on SEES updated to included Employer Compliance/ECR Forms

Supporting Guidance: employer compliance: guidance by subject: computations: introduction

TSS2000 replaced with My Services/Corporate Services/Receivables

21 June 2017 published amendments

Supporting Guidance: employer compliance: guidance by subject: expenses, benefits and pecuniary liabilities: benefits in kind

Add guidance on how to recover liability due on payrolled benefits.

Supporting Guidance: employer compliance: guidance by subject: liaison: updating individual's records in the PAYE service

Add reminder to review and un-set any signals set as part of compliance activity when they are no longer required.

12 June 2017 published amendments

NPPS Guidance: Maintain Tax Periods: Maintain Tax Periods

Formatting changes to screenshots

NPPS Guidance: take action dropdown: contents

Enhancements to the guidance and new page created

8 June 2017 published amendments

NPPS Guidance: Offshore Penalties: Capital Gains Tax (CGT)

Changes to the cut off date for new penalty weightings and new screen shots added

NPPS Guidance: Offshore Penalties: Corporation Tax (CT)

Changes to the cut off date for new penalty weightings and new screenshots added

NPPS Guidance: Offshore Penalties: Income Tax (IT)

Changes to the Cut off date for penalty weightings changed and new screen prints added

7 June 2017 published amendments

NPPS Guidance: Maintain Tax Periods: Maintain Tax Periods

Guidance has been enhanced. Added in New Screen prints.

23 May 2017 published amendments

19 May 2017 published amendments

Supporting Guidance: employer compliance: guidance by subject: particular occupations: IR35 service company - compliance check

References to SEC changed to ES&I.
2 links to 'referral process guidance' inserted
ESM3000 link also repaired

9 May 2017 published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: CS&TD (Individuals Policy)

PSN replaced with PTCPP at 3 sections

Business specific: compliance check framework (CCF): VAT Pre-Creds: prepare case for closure

legacy links replaced

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): take informal settlement action

LC removed from Authorising Officers name and link

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): review information obtained

2 legacy links replaced - COG19200 and Import and Export links

Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): address risks

Legacy links replaced

Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): review findings and determine way forward

Legacy links replaced

Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): prepare case for closure

legacy links replaced

Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): penalties

link to VATCEP, EXCEP & CCEP replaced with CEP

Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): address risks

legacy EM and vsme links replaced

Business specific guidance: compliance checks framework (CCF): excise: use information and inspection powers

DMB changed to DM at steps 5.1g and 14.1g
Also link to CEMA s118B replaced
link to CH253500 repaired

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties

link to VATCEP, EXCEP & CCEP replaced with CEP

Business specific guidance: compliance checks framework (CCF): need to know: quality

Link repaired

26 April 2017 published amendments

Business specific guidance: compliance checks framework (CCF): confirm and identify additional risks

SME removed from Rejections and Returns
EM0302 removed
New links to Evasion Referrals and TAA added

Business specific: Compliance Checks Framework (CCF): penalties

link to VATCEP, EXCEP & CCEP replaced with CEP
link to LC authorising officers removed

21 April 2017 published amendments

19 April 2017 published amendments

12 April 2017 published amendments

10 April 2017 published amendments

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): review findings and determine way forward

Group added to CCG DRB step 4.1

Compliance Operational Guidance: glossary

Removed Specialist Employer Compliance (SEC) and replaced with Employment Status & Intermediaries (ES&I)

7 April 2017 published amendments

NPPS Guidance: Offshore Penalties: Capital Gains Tax (CGT)

Images needed replacing due to system upgrade

5 April 2017 published amendments

NPPS Guidance: Offshore Penalties: Corporation Tax (CT)

Images replaced due to system upgrade

4 April 2017 published amendments

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): review findings and determine way forward

Dispute Resolution Board link amended to Customer Compliance Disputes Resolution Board

Business specific: compliance check framework (CCF): customs and international trade (CIT): review findings and determine way forward

Dispute Resolution Board link changed to Customer Compliance Disputes resolution Board

Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward

Dispute Resolution Board link replaced with Customer Compliance Dispute Resolution Board link
EM0302 link removed

Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): review findings and determine way forward

Dispute Resolution Board link changed to Customer Compliance Disputes Resolution Board

Business specific:compliance check framework (CCF): excise alcohol and tobacco: review findings and determine way forward

Dispute Resolution Board link replaced with Customer Compliance Disputes Resolution Board link

Business specific guidance: compliance checks framework (CCF): excise: review findings and determine way forward

E & C Dispute Resolution Board link replaced with Customer Compliance Group Disputes Resolution Board
SEAT link repaired
LC Manager link removed

Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward

Group after Customer Compliance

Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward

Dispute Resolution Board link replaced with Customer Compliance Dispute Resolution Board link
EM0302 link removed

Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): review findings and determine way forward

Dispute Resolution Board link replaced with Customer Compliance Disputes Resolution Board link
EM0302 link removed

28 March 2017 published amendments

21 March 2017 published amendments

16 March 2017 published amendments

NPPS Guidance: maintain penalty details: contents

New page created for Offshore Penalties to reflect legislation

NPPS Guidance: Offshore Penalties: Capital Gains Tax (CGT)

Links to Cogs

24 February 2017 published amendments

16 February 2017 published amendments

1 February 2017 published amendments

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): take formal settlement action

New step 3.2c and updated step 4. Navigation updated.

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): decide how to resolve compliance check

Steps 1, 3 and 5 updated re CMS/Truce. Navigation updated re Pre Creds.

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties

Updated steps 1 and 3 re CMS/Truce. New text at step 3.3 and Pre Creds added to navigation.

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): review findings and determine way forward

Step 5 updated re CMS/Truce and navigation table updated.

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks

Updated throughout for Case Management System/Truce. Navigation table updated and new additional info links.

31 January 2017 published amendments

Business specific: Compliance Checks Framework (CCF): plan covert activity

Steps 1,6 and 8 updated re Case Management System and Truce. Navigation panel updated.

12 January 2017 published amendments

11 January 2017 published amendments

Compliance Measures: cash collected: consequential yield

Removed statement that Caseflow doesn't have a separate field to record consequential yield.

2016

20 December 2016 published amendments

Business specific: Compliance Checks Framework (CCF): plan covert activity

New Step 7 Covert Activity. Update to final bullet at Step 8.

7 December 2016 published amendments

2 December 2016 published amendments

Quality Assurance: quality assurance reviews: outcome of reviews

Removed final bullet point and revised the new final bullet point.

8 November 2016 published amendments

Supporting Guidance: employer compliance: guidance by subject: settlement: recovery of tax and/or NIC from a director or employee - action to be taken

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.

Alternative rights of recovery (PAYE directions): primary class 1 NICs: PAYE Directions Team processes: contents

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting guidance: employer compliance guidance by subject: Employment Status & Intermediaries (ES&I): contents

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): introduction

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: summary of actions when making directions - all years

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: settlement: regulation 80 determinations - section 8 decisions: process

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.

Supporting Guidance: employer compliance: guidance by subject: status: contents

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: accounting for NICs – notification to DM

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: pre and post transaction advice - termination payments

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): potential difficulties: liquidator asks HMRC to withdraw claim and make a direction and decision

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: liaison: large business

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: liaison: CS&TD (Individuals Policy)

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: status: previous ruling given

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: status: disputes

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): general: introduction

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: liaison: within the customer groups

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: varying a decision

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: section 8 report – payments made

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): general: interpretation

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: section 8 report – decision status change

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): general: insolvencies - consideration of directions and decisions where there has been remission of PAYE and NICs

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: completing the section 8 report form – ‘decision made’

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 81(4) condition A or condition B

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: Section 8 report - overview

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting guidance: employer compliance guidance by subject: liaison: Employment Status & Intermediaries (ES&I) - when to make a referral

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top pf Page' Deleted

Supporting guidance: employer compliance guidance by subject: liaison: Specialist Employer Compliance (SEC)

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): LB cases - referrals

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): roles and responsibilities

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top Page' Deleted

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): when advice will be provided to local compliance

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): management information

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - pre and post transaction rulings and employment income packages

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - section 8 decisions

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: status: recovery for earlier years: general approach

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: status: referral to Employment Status & Intermediaries (ES&I)

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - referrals to ES&I

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of page' deleted.

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - general

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - referrals to RIS

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: settlement: primary class 1 NIC - recovery from a director or employee

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service -status - HumInt

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - enquiry from the worker

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - enquiry from the engager

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): liaison

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.

Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72(5) condition B

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - background

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: accounting for primary class 1 NIC - general

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): broader coverage

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: accounting for class 1 NICs

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): tax tribunals hearings

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: status: group of workers involved

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - other teams - pre 6 April 2016

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): status - local compliance

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): general: receiving and registering cases

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): regulation 80 determinations and section 8 decisions

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): PAYE settlement agreements (PSA)

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - group of companies - pre 6 April 2016

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: recovery from employees and directors

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: settlement: regulation 80 determinations - section 8 decisions: background

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - recording information - pre 6 April 2016

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: particular occupations: airline industry - flight duty allowances and sector pay

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - revoking dispensations

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: status: fact finding

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: voluntary disclosure

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: pecuniary liabilities and benefits

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: initial review – limitation and the collection of NICs

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: initial review – allocation of NICs paid by the employer

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries: dispensations - reviewing dispensations - pre 6 April 2016

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - what can and cannot be included - pre 6 April 2016

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - authority - pre 6 April 2016

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): improving technical knowledge

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: liaison: tax administration, litigation and advice

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dealing with request for advice from local compliance

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: status: the employment status indicator tool

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: large business: submissions to Employment Status & Intermediaries (ES&I) - LC process only

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: process overview

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - wording of dispensations and dispensations letters - pre 6 April 2016

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: ‘deeming’ and ‘treating as paid’

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): cases submitted by caseworkers under EM8701 and EM8710: general

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: settlement: PAYE settlement agreements (PSA)

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: general

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: repayments stopped

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I). 'Top of Page' Deleted.

Supporting guidance: employer compliance guidance by process stage: fact finding (information gathering and follow up)

Any references to Specialist Employer Compliance (SEC) changed to Employment Status & Intermediaries (ES&I).

7 November 2016 published amendments

Business specific guidance: compliance checks framework (CCF): excise: complete initial review

New step 7 re sensitive case referral & The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) ... If you consider there are avoidance risks follow guidance AHP

Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): complete initial review

The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) ... If you consider there are avoidance risks follow guidance AHP

Business specific: Compliance Checks Framework (CCF): mid-sized business CTSA (MSB CTSA): complete initial review

The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) ... If you consider there are avoidance risks follow guidance AHP

Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): complete initial review

The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) ... If you consider there are avoidance risks follow guidance AHP

Business specific guidance: compliance checks framework (CCF): complete initial review

The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) -

If you consider there are avoidance risks follow guidance AHP

Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure

WP 433 IC-0003 addition of quality diamond at Step 11

Business specific: compliance check framework (CCF): customs and international trade (CIT): complete initial review

New step 7 re sensitive case referral & The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) ... If you consider there are avoidance risks follow guidance AHP

Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review

New step 7 re sensitive case referral. & The change relates to step 6.1 in Complete Initial Review and the step needs to be deleted and replaced with (including the link ) ... If you consider there are avoidance risks follow guidance AHP

Compliance Measures: upstream compliance: contents

added link to contents

31 October 2016 published amendments

17 October 2016 published amendments

14 October 2016 published amendments

30 September 2016 published amendments

29 September 2016 published amendments

Business specific: compliance check framework (CCF): customs and international trade (CIT): unannounced visit - first contact

Step 1.4 text changed from 'the' to 'any relevant letters..'

Business specific: compliance check framework (CCF): customs and international trade (CIT): address risks

Recording information and notebooks links updated at steps 5 and 8. Additional text at step 3.2b to disregard factsheets and notice of inspection.

23 September 2016 published amendments

22 September 2016 published amendments

19 September 2016 published amendments

Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: action by caseworker - considering a direction

Amended to clarify that we can only make a direction for income tax which has been self assessed or paid on account

Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: conditions applicable

Amended to clarify that we can only make a direction for income tax which has been self assessed or paid on account

Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: legislation

Amended to clarify that we can only make a direction for income tax which has been self assessed or paid on account .

Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: general

Amended to clarify that we can only make a direction for income tax which has been self assessed or paid on account.

15 September 2016 published amendments

17 August 2016 published amendments

Business specific: Compliance Checks Framework (CCF): prepare case for closure

Aligned steps 3 to 7 to other SWIs. Repaired LC memo link. New step 11 - Review any formal charges. New step 16 re updating referrals.

3 August 2016 published amendments

1 August 2016 published amendments

Supporting guidance: employer compliance: contents

Business Record Checks (BRC) guidance unpublished