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HMRC internal manual

Compliance Operational Guidance

Updates: Compliance Operational Guidance

2015

published amendments

Our Conduct and Behaviour: notebooks used to record compliance checks: contents
COG11790 added

published amendments

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: reduction of secondary contributions for certain age groups
Guidance updated to clarify over 21
Guidance updated to clarify over 21

published amendments

Our Conduct and Behaviour: personal safety: record of appointments
Broken link fixed

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
Step 1 additional information link added to SEAT. Step 3 additional text 'and show your identity card' added. Step 6.1 additional text for meetings added after the disability questions. Step 8.1 Computer Audit changed to SEAT and link added.
Business specific: Compliance Checks Framework (CCF): response received or no response to contact
Minor correction to heading Step 1.4: New step for EC only Step 2: Additional information: Revenue Traders link updated and new CEMA link Navigation Table: EC and SEC links added
Inserted correct symbol
Business specific guidance: compliance checks framework (CCF): employer compliance: issue opening letter and make the follow up telephone call
Step 1.3 added 'and EPoS systems'. Step 4.1 added SEAT after DHS. Additional info link added for SEAT.
Business specific: Compliance Checks Framework (CCF): unannounced visit - first contact
Step 1.2: Wording updated to include showing identity card Step 1.3: New sentence added about agent attending Step 1.5: 3rd bullet added about agent being present
Business specific guidance: compliance checks framework (CFF): issue opening letter and make the follow up telephone call
Step 1.3: updated for EPoS Step 4.1: Wording of 4th bullet updated and new link to CH251500 Step 4.1: 7th bullet updated for SEAT Step 4: Additional information: new link to SEAT
Made the whole page readacted
Business specific: Compliance Checks Framework (CCF): make telephone call - first contact
Made the whole page readacted
Business specific guidance: compliance checks framework (CCF): determine type of check
Made the whole page redacted
Business specific: Compliance Checks Framework (CCF): penalties
Made the whole page readacted
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): take formal settlement action
Inserted missing symbols
Business specific guidance: compliance checks framework (CCF): confirm and identify additional risks
Step 4: Updated with references to SEAT. New link in Additional Information
Business specific guidance: compliance checks framework (CCF): complete initial review
Step 1: Additional Information: RIS Automated mailbox process link updated Step 7.2: New step
Business specific guidance: compliance checks framework (CCF): need to know: appeals procedure
Step 1: Additional Information: small fix
Links updated to active.hmrci

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: confirm and identify additional risks
Quality symbol removed from before 'This is a shared SWI'
Quality Assurance: introduction: quality assurance and appraisal process
Updated to reflect Caseflow 2 - reference to ‘Information Tab’ rather than ‘Intervention Plan’.
Compliance Measures: introduction: further help
Updates to SPOC

published amendments

Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): prepare case for closure
Step 2- text added to clarify need to issue closure notice. Step 3 - Link to SME Education Product Catalogue replaced with text and link. Step 9 new link added to EM6410.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): determine type of check
New Step 4 - check for personal reps or Power of Attorney
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): penalties
Step 1.12 removed. Steps 3 and 4 reversed.
Business specific: Compliance Checks Framework (CCF): Employer Compliance: contents
spelling corrected
Business specific: Compliance Checks Framework (CCF): Personal and Capital Gains Tax Compliance (P&CGTC): contents
spelling corrected
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): calculate and discuss liability
New Step 2 added with additional information link re referrals to E&C Disputes Resolution Board. Subsequent steps renumbered.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): use information and inspection powers
Step 3.1 - text added re reasonable excuse. Step 12.1c - removed reference to HO grade or above for penalty notice.
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 1.4 - added text re EPoS. Step 4 - additional text and information link added for SEAT.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): confirm and identify additional risks
Steps 4.3 and 4.4 amended and additional information link added to include reference to SEAT.
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
Step 3 - link to SME Education Product Catalogue replaced with text and new link. Step 8 - new additional information link to EM6410.
Business specific: Compliance Checks Framework (CCF): prepare case for closure
Step 3.1: New link to Digital for Business and Agents; link to SME Education Product catalogue deleted; Step 10: Additional Info: New link to EM6410
Business specific guidance: compliance checks framework (CCF): employer compliance: penalties
Step 1.13 removed. Steps 3 and 4 reversed.
Business specific guidance: compliance checks framework (CCF): employer compliance: response received or no response to contact
SWI replaced with COG221875
SWI replaced with COG221875
undo
Business specific: Compliance Checks Framework (CCF): penalties
Step 1.12 deleted; Steps 3 and 4 changed order
Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
Step 5.4 Replace Computer Audit with SEAT specialist. Additional information link added to SEAT.
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
New Step 2 - E&C Disputes Resolution Board and following steps renumbered
Business specific: Compliance Checks Framework (CCF): invigilation
Step 1: New 6th bullet - consider EPoS and SEAT Step 1: Additional Info: New link to SEAT Step 6.2: Reference to consent form removed
Business specific: Compliance Checks Framework (CCF): address risks
Quality symbol removed from before This is a shared SWI. Step 1: Additional Info: new link to SEAT Step 3.1: Amended to include ID card Step 6.1: New text about agent being present Step 8.1: SEAT specialist added and SEAT link in Additional Info
Business specific: Compliance Checks Framework (CCF): unannounced visit - first contact
Step 1.2: Wording amended to include show ID card Step 1.3: New sentence added about calling agent Step 1.5: New 3rd bullet about reasonable adjustments Navigation Table updated for EC and SEC

published amendments

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
Step 3.1: Link to Digital for Business & Agents added; Link to SME Education Product Catalogue deleted.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): take formal settlement action
Step 4.1: References to VAT Template Report and EF removed
Our conduct and behaviour: contents
COG11210 replacing COG11200
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): review findings and determine way forward
Step 2.4: SEAT text and new link in Additional Info
Scanning Guidance: naming conventions
Mid-size business naming convention attachment updated
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks
Step 1: SEAT link added to Additional Info Step 3.1: new wording to include showing ID card Step 6.1: new sentence re reasonable adjustments Step 8: SEAT added to text and new Additional Info link
Scanning Guidance: document reply required
added calendar for clarity
Scanning Guidance: access scanned documents
Incorrect link fixed
Scanning Guidance: caseworker sends documents to Netherton
text removed and replace with link to Caseflow 2 guidance.
Compliance measures: operational guidance: Future Revenue Benefit: does FRB apply?
Attachment modified. Changed 'evasion cases not referred to MSD' to 'not included in MSD' and 'evasion cases referred to MSD' to 'evasion cases included in MSD'.
Quality Assurance: intervention planning: Caseflow: manager’s and caseworker’s quality assurance reviews
Updated to reflect Caseflow 2 – reference to ‘Information Tab’ rather than ‘Intervention Plan’ and reference to ‘Create/Update BF’ rather than ‘Specific BF’ plus link to new Caseflow 2 Manager's quality assurance reviews guidance.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): confirm and identify additional risks
Step 4.3 and 4.4: SEAT added to wording and new link to SEAT in Additional Info
Business specific guidance: compliance checks framework (CCF): hidden economy: take formal settlement action
Step 4 - instructions to import VAT Template Report on Caseflow and capture visit report on EF have been removed.
Quality Assurance: intervention planning: Caseflow: introduction
Updated to reflect Caseflow 2 – reference to ‘Information Tab’ rather than ‘Intervention Plan’ and the removal of ‘BF’ field from Caseflow 2.
Business specific guidance: compliance checks framework (CCF): hidden economy: unannounced visit - first contact
Step 1.2 - text added re identity card.
Business specific: Compliance Checks Framework (CCF): hidden economy: Employer Compliance: contents
COG230125 replaced with COG221875
Business specific: Compliance Checks Framework (CCF): hidden economy: VAT: contents
Spelling errors corrected.
Business specific: Compliance Checks Framework (CCF): hidden economy: ITSA: contents
Spelling errors corrected.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): issue opening letter and make the follow up telephone call
Step 1.3 - added EPoS systems. Step 4.2 - added text and link for SEAT.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): confirm and identify additional risks
Step 4.3 - replace Computer Audit with SEAT. Step 4.5 - additional text and link for SEAT.
Quality Assurance: intervention planning: a tool for caseworkers and managers
Updated to reflect Caseflow 2 – reference to ‘Information Tab’ rather than ‘Intervention Plan’ and the removal of reference to ‘Probability’.
Quality Assurance: intervention planning: assessing progress and direction of the compliance check
Updated to reflect removal of ‘Probability' from Caseflow 2.
Quality Assurance: intervention planning: updating at key events
Updated to reflect removal of ‘Probability/Certainty’ from Caseflow 2.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward
Step 4.4: SEAT specialist added and SEAT link added to Additional Info
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): contents
Spelling errors corrected.
Quality Assurance: quality assurance reviews: cold reviews: key events and timing
Updated to reflect Caseflow 2 - reference to ‘regular review of View Reports’ rather than ‘Dashboard’ and to link to new Caseflow 2 Manager's quality assurance reviews guidance.
Quality Assurance: quality assurance reviews: hot reviews: key events and timing
Updated to reflect Caseflow 2 - reference to ‘Create/Update BF’ rather than ‘Specific BF’ and to link to new Caseflow 2 Manager's quality assurance reviews guidance
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): issue opening letter and make the follow up telephone call
Step 1.3: EPoS added Step 4.2: SEAT added to 7th bullet and SEAT link added to Additional Info
Quality Assurance: quality assurance reviews: links to PaceSetter and performance management tools
Updated to reflect Caseflow 2 - reference to ‘regular review of View Reports’ rather than ‘Dashboard’.

published amendments

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 9(4) directions - action to be taken
Change Control Board C1-10210
Supporting Guidance: employer compliance: guidance by subject: status: construction industry workers - background
HMRC standard date
Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - employee shares and securities teams
Link to additional guidance on discretionary release of information
Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - appeals and review units
Broken link fixed
Supporting Guidance: employer compliance: guidance by subject: liaison: specialist personal tax (SPT) - HMRC charities
Clarification on when to assign cases, and who to assign them to
Our Conduct and Behaviour: introduction
refresh

published amendments

Business specific guidance: compliance checks framework (CCF): excise: confirm and identify additional risks
Steps 4.3 and 4.6: SEAT added and new link to SEAT in Additional Info

published amendments

Business specific: Compliance Checks Framework (CCF): review information obtained
Step 1: Additional Info: RIS Automated Mailbox link updated
Business specific: Compliance Checks Framework (CCF): Income Tax Self Assessment (ITSA): contents
COG221875: Spelling of response corrected
Business specific guidance: compliance checks framework (CCF): excise: prepare case for closure
Step 7: Additional Info: link to Automated Mailbox updated
Business specific guidance: compliance checks framework (CCF): excise: decide how to resolve compliance check
Step 3.1: reworded to clarify; Step 3.4 deleted
Business specific guidance: compliance checks framework (CCF): excise: penalties
Step 1.9 deleted; Step 5 Advise customer of findings is now Step 4; Step 4 renumbered
Business specific guidance: compliance checks framework (CCF): excise: address risks
Links to Oils and Tobacco SWIs moved to Excise menu; Step 1: new SEAT link in Add Info; Step 3.1: reworded to include ID card; Step 5: Add Info: Powers of Entry link updated; Step 6.1: new wording re reasonable adjustment; Step 8.1: new link to SEAT
Business specific guidance: compliance checks framework (CCF): excise: use information and inspection powers
Step 1: Additional Info: links to CEMA s118B and Powers of Entry updated; Step 3.1 1st para reworded; Step 12.1.c: reference to HO removed
Business specific guidance: compliance checks framework (CCF): excise: unannounced visit - first contact
Step 1.2: Wording amended to include showing ID card: Step 1.3: new sentence about calling agent; Step 1.4: new 3rd bullet on reasonable adjustments; Additional Info link to Powers of Entry updated
Business specific guidance: compliance checks framework (CFF): excise: issue opening letter and make the follow up telephone call
Step 1.3: EPoS systems added; Step 4.1: SEAT added to 7th bullet and SEAT link in Additional Info
Business specific guidance: compliance checks framework (CCF): excise: determine type of check
Step 1: Additional Info link to Powers of Entry updated

published amendments

Quality Assurance: introduction: overview of the quality assurance process
Reviewed and Ok
Supporting Guidance: employer compliance: guidance by subject: directors: recovery from director personally
3rd para: Wording improved; Examples of Practical Application updated for new penalties
Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: Compliance Revenue claiming
Last paragraph: Caseflow link changed to redacted text
Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: unlocking payments on account
MCU phone number updated
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure
Step 13: Add Info: Links to EM2150 and EM3975 fixed
Business specific: Compliance Checks Framework (CCF): use information and inspection powers
Nav Table: HE EC link to Previous SWI updated

published amendments

Supporting Guidance: employer compliance: guidance by subject: letter of offer: specimen - regulation 72F cases
All attachments updated
Supporting Guidance: employer compliance: guidance by subject: letter of offer: acceptance
Attachment 'instalment payment acceptance letter' updated

published amendments

Business specific guidance: compliance checks framework (CCF): excise: address risks - desk based: post detection audit (oils)
Step 2.1: OILS1a should also be sent
Business specific guidance: compliance checks framework (CCF): employer compliance: close on system
Step 3.2: Sentence added re noting CISr
Compliance Operational Guidance: feedback
Link to Guidance and Learning Team repaired

published amendments

Quality Assurance: quality assurance reviews: outcome of reviews
Updated for new caseflow terminology

published amendments

Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): evidence to show details of inaccuracies
Business object report name update
PDAC Guidance: about PDAC: introduction
bold fix

published amendments

Supporting Guidance: employer compliance: guidance by subject: penalties: online filing
Punctuation fix
Supporting Guidance: employer compliance: guidance by subject: letter of offer: instalment arrangements - payments by direct debit
Redact second instance of telephone number
Business specific guidance: compliance checks framework (CCF): excise: review findings and determine way forward
Link to E&C DRB updated
Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: voluntary disclosure
Updates to mailboxes and addresses
Business specific: Compliance Checks Framework (CCF): Excise: contents
Spelling of determine corrected
Business specific: Compliance Checks Framework (CCF): Value Added Tax (VAT): contents
Spelling of determine corrected
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): review findings and determine way forward
Spelling corrected
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward
Navigation headings reformatted
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review
Updated step 7 additional information links.
Business specific guidance: compliance checks framework (CCF): employer compliance: calculate and discuss liability
Protective claim steps renumbered
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: preparation and issue of notes of meeting
bullet indentation fixed
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: employer asks for copy of papers
Bullet indentation indentation fixes

published amendments

Our Conduct and Behaviour: conduct of compliance officers
Single quotes used
Scanning Guidance: about scanning
Definition of caseflow scanning case
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 13 income tax (construction industry scheme) regulations 2005 - process
reg13 warning letter updated

published amendments

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

published amendments

Business specific: Compliance Checks Framework (CCF): Excise: contents
Links to Oils and Tobacco SWIs corrected
Supporting Guidance: employer compliance: guidance by subject: working the case: when to refer to the PTC team
Link to RIS Automated Mailbox updated

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - employee shares and securities teams
Fix to email pid for contact
Fix to email pid for contact

published amendments

Scanning Guidance: caseworker sends documents to Netherton
Heading Change

published amendments

Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward
New Step 2.2 and new link to EM1939
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward
New Step 2.2 and new link to EM1939

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: appeals procedure
Updated link to Appeals and Review submission template at step 5.
Compliance Operational Guidance: glossary
COG Glossary updated and new entries for civil evasion

published amendments

Scanning Guidance: process map - access scanned documents
Change to process flow step 5: changing I icon to D icon

published amendments

Business specific: Compliance Checks Framework (CCF): hidden economy: Employer Compliance: contents
'Response or no response to contact - hyperlink change
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - application for a certificate - knowingly or recklessly making a false statement or furnishing a false document
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: class 1A NIC - prior to 2000-2001
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: formal action
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: incorrect P11D returns
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: failure to submit P11D returns
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: types of penalty
TAA contact updated
Supporting guidance: employer compliance guidance by subject: penalties: simplified schemes
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: status: recovery for earlier years: general approach
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: working the case: problems due to previous review or compliance check
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: working the case: Human Rights Act 1998 (HRA) - background
TAA contact updated
Business specific guidance: compliance checks framework (CCF): excise: take formal settlement action
Replaced attachment
replaced attachment
Replaced attachment

published amendments

Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: locking payments on account
Replace mailbox with eForm
Business specific guidance: compliance checks framework (CCF): employer compliance: take formal settlement action
Links to Reg80 Stencil updated in Steps 8.3, 21.1 and 25.1

published amendments

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: notifying an authorised agent
Guidance updated to remind you to check EBS for authorised agent details.
TRUCE Workbench VAT Guidance: authorising officer: working with DMB
Minor update to show revised contact names and telephone numbers to use when wishing to stop a repayment BACS/PO.
NPPS Guidance: Appeals: Enter/Update Details of an Appeal
COG91540 updated to make clear that if you select the 'Yes' option to the question "Will this Penalty form part of a Contract Settlement" on the Maintain Penalty Details screen, the Enter/Update Details of an Appeal screen will not be made available.

published amendments

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: effective questioning to establish culpability
Attachment name amended in final hyperlink
Business specific: Compliance Checks Framework (CCF): address risks
Link to EM1939 added at Steps 9.6 and 11.2.a
Business specific guidance: compliance checks framework (CCF): employer compliance: take formal settlement action
Link to Reg80 Sec8 Stencil updated at Step 16.1
Link to Reg80 Sec8 Stencil updated at Step 16.1

published amendments

Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: employment allowance
Link to Testbank - Employment Allowance updated

published amendments

Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: set-off
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: formal charges
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: settlement process
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: letter of offer: direction under regulation 9(5)
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: letter of offer: miscellaneous employers
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - making an incorrect declaration (form CIS300)
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - failure to make a declaration (form CIS300)
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - providing a subcontractor with an incorrect written statement of payments and deductions made
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - failure to provide a subcontractor with a written statement of payments and deductions made
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - failure to notify a change in control in the company
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - providing false information for registration purposes
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to surrender a certificate
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - submission of inaccurate or incomplete CIS25 vouchers
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to inspect a registration card
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - unlawful disposal or possession of CIS documents
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - submission of incorrect CIS23 vouchers
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to submit CIS23 Vouchers
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to obtain/submit CIS24 vouchers
TAA contact updated
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - failure to notify a change in control in the company
TAA contact updated

published amendments

NPPS Guidance: take action dropdown: maintain case details
COG91740 has been updated to make it clear that the option to change the Yes or No option at the question "Will this Penalty form part of a Contract Settlement?" is not available if you have progressed beyond the Issue Penalty Assessment stage.
NPPS Guidance: take action dropdown: maintain company officer's liability
An amendment has been made to make it clear that the Maintain Company Officer's Liability screen is not available beyond the Maintain Penalty Details screen. Also you cannot enter more than 70 characters in the Reason For Personal Liability field.
NPPS Guidance: maintain penalty details: input details of the penalty
The Company Officer's Liability section has been amended to make it clear that the Maintain Company Officer's Liability screen is not available beyond the Maintain Penalty Details screen in NPPS

published amendments

NPPS Guidance: suspended penalties: resolving suspended cases: return of NPPS11 - customer confirms suspension conditions not met
This guidance has been updated to make it clear that if a penalty is reactivated no action needs to be taken in Caseflow to record this reactivated penalty. MIS details are taken from the NPPS record.
TRUCE Workbench VAT Guidance: workbench: how to access workbench
Change to COG100220 - How to access the TRUCE workbench . This amendment contains two workarounds to prevent the screen jumping and being unable to access the system.
TRUCE Workbench SA Guidance: workbench: how to access workbench
Change made to COG100220 , How to access the TRUCE workbench and how to prevent screen jumping with two options displayed.
NPPS Guidance: issue penalty assessment
This page of guidance has been updated to clarify that by selecting the 1st & 3rd option at the 'Issue Penalty Assessment' stage of NPPS still results in a charge being generated on SAFE.

published amendments

Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: general
References to 'Woolwich' in text and links changed to 'Edinburgh'.
Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: the use of other recording functions on HMRC digital devices
BlackBerry updated to digital device
Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: example of when you cannot use the camera on your HMRC digital device
BlackBerry updated to digital device
Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: examples of when you can use the camera on your HMRC digital device
Examples updated to change BlackBerry to digital device.
Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: introduction
Amended to include teams using CEMA powers. BlackBerrys changed to digital devices.
Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: contents
BlackBerrys changed to digital devices
NPPS Guidance: suspended penalties: resolving suspended cases: NPPS11 not returned
This guidance has been updated to make it clear that if a penalty is reactivated no action needs to be taken in Caseflow to record this reactivated penalty. MIS details are taken from the NPPS record.

published amendments

NPPS Guidance: suspended penalties: resolving suspended cases: return of NPPS11 - customer confirms suspension conditions met - check shows specific conditions not met
The guidance has been updated as it is not necessary to re-open a case when the NPPS11 is returned (the case is automatically re-opened when the 1st alert is due). MIS reporting details also added and a small amendment to the Decision Maker field.
NPPS Guidance: suspended penalties: resolving suspended cases: return of NPPS11 - customer confirms suspension conditions met - check shows generic conditions not met
Guidance updated as it is not necessary to re-open a case when the NPPS11 is returned ( case is automatically re-opened when 1st alert is received). Details added about how the MIS is gathered for these cases and small update to Decision Maker field.
NPPS Guidance: suspended penalties: resolving suspended cases: return of NPPS11 - customer confirms suspension conditions met - check confirms this
Guidance updated as it is not necessary to re-open a case when the NPPS11 is returned (the case is automatically re-opened when the 1st alert is due). Small amendment has also been made to the Decision Maker field.
NPPS Guidance: suspended penalties: resolving suspended cases: return of NPPS11 - customer confirms suspension conditions met - no check undertaken
Guidance updated - it is not necessary to re-open a case when the NPPS11 is returned (the case is automatically re-opened when the 1st alert is due). Small amendments have also been made to the Decision Maker & Give Reason fields.
Supporting Guidance: employer compliance: guidance by subject: settlement: certificate of disclosure
Paragraph updated
NPPS Guidance: suspended penalties: resolving suspended cases: end of suspension period - alert and NPPS11
A number of amendments to correct some minor amendments required.
NPPS Guidance: about NPPS: NPPS letters and forms
A minor amendment to the sub section called 'NPPS11 - Certificate of Compliance'. Part of the text reads "The customer does not have to use the NPPS1." This should read "The customer does not have to use the NPPS11."

published amendments

Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: the use of the camera on HMRC digital devices
Link to IT Help pages added
Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
Links to EM1939 amended
Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
Link to EM1939 amended
Business specific: Compliance Checks Framework (CCF): Excise: contents
Note added to header on how the view SWI updates
Business specific: Compliance Checks Framework (CCF): Value Added Tax (VAT): contents
Note added to header on how to view SWI updates
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): contents
Note added to header on how to view SWI updates
Business specific: Compliance Checks Framework (CCF): Income Tax Self Assessment (ITSA): contents
Note added to header on how to view SWI updates
Business specific: Compliance Checks Framework (CCF): hidden economy: VAT: contents
Note added to header on how to view SWI updates
Business specific: Compliance Checks Framework (CCF): hidden economy: ITSA: contents
Note added to header on how to view SWI updates
Business specific: Compliance Checks Framework (CCF): hidden economy: Employer Compliance: contents
Note added to header on how to view SWI updates
Business specific: Compliance Checks Framework (CCF): Employer Compliance: contents
Link amended
Business specific: Compliance Checks Framework (CCF): Personal and Capital Gains Tax Compliance (P&CGTC): contents
Note added to header on how to view SWI updates
Supporting Guidance: employer compliance: guidance by subject: penalties: class 1A failure to submit form P11D(b)
Minor formatting error

published amendments

Our conduct and behaviour: notebooks used to record compliance checks: using electronic or digital notebooks
Removed team space connection
Removed team space

published amendments

NPPS Guidance: appeals: reopening a case in NPPS for late filing amendments or raised in error
This amendment has been made to clarify when it is appropriate to reopen a case in NPPS using the 'raised in error' option.

published amendments

Supporting Guidance: employer compliance: guidance by subject: net pay arrangements: approved pension schemes
Update RPSM to PTM
Supporting Guidance: employer compliance: guidance by subject: net pay arrangements: deductions from gross pay before tax
Replace RPSM reference with the Pensions Tax Manual
Supporting Guidance: employer compliance: guidance by subject: liaison: specialist personal tax (SPT) - pension scheme services
Update to refer to the Pensions Tax Manual

published amendments

NPPS Guidance: resolve a case: resolve a case
Guidance amended to make it clearer that if you resolve an NPPS case 'raised in error' prior to amending a charge, it will not matter what action is subsequently taken in NPPS - no details will flow over to SAFE.

published amendments

NPPS Guidance: further detailed information: changing the penalty where an error has been identified
This page has been updated to make it clear that resolving a case Raised in Error will break the flow of details from NPPS to SAFE. Additionally, details have been added to show when the Banking 2 TAG team will remit charges raised on SAFE from NPPS

published amendments

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: preparation prior to the visit
Link to EC Testbank repaired

published amendments

Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review
DMB link updated
Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
Formatting
Business specific: Compliance Checks Framework (CCF): address risks
Formatting changes

published amendments

Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): use information and inspection powers
Formatting corrections
Business specific: Compliance Checks Framework (CCF): use information and inspection powers
Formatting corrections
Business specific guidance: compliance checks framework (CCF): excise: confirm and identify additional risks
Security & Information link updated
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): confirm and identify additional risks
Security & Information link updated
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): confirm and identify additional risks
Security & Information link updated
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): confirm and identify additional risks
Security & Information link updated
Business specific guidance: compliance checks framework (CCF): employer compliance: confirm and identify additional risks
Security & Information link updated
Business specific guidance: compliance checks framework (CCF): confirm and identify additional risks
Security & Information link updated
Business specific guidance: compliance checks framework (CCF): excise: complete initial review
DMB link updated
Business specific guidance: compliance checks framework (CCF): complete initial review
DMB link updated
Supporting Guidance: employer compliance: guidance by subject: settlement: court fees - included in a settlement
typing error correction
Business specific guidance: compliance checks framework (CCF): excise: use information and inspection powers
Formatting updates

2016

published amendments

NPPS Guidance: about NPPS: accessing NPPS
This page has been updated to make it clearer how to access an NPPS case using Caseflow and NPPS. It also provides more detail about the purpose of the different NPPS icons/roles

published amendments

Business specific guidance: compliance checks framework (CCF): excise: plan unannounced visit
Quality symbol review
Business specific: Compliance Checks Framework (CCF): plan unannounced visit
Quality symbol review.

published amendments

Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
Quality symbol review.

published amendments

PDAC Guidance: case information: underassessment tab
A minor update to this page to show that it is acceptable to record that information relating to the Underassessment has been stored in Caseflow, EF etc rather than recording a folio number.

published amendments

Supporting guidance: employer compliance guidance by subject area: contents
add links to alternative recovery
Supporting guidance: employer compliance: contents
Fix erroneous entry
Add alternative rights to recovery section link

published amendments

Business specific: Compliance Checks Framework (CCF): response received or no response to contact
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): excise: unannounced visit - first contact
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): hidden economy: unannounced visit - first contact
Quality symbol review.
Business specific: Compliance Checks Framework (CCF): unannounced visit - first contact
Quality symbol review.
Business specific: Compliance Checks Framework (CCF): make telephone call - first contact
Quality symbol review, step 1 reworded.
Business specific guidance: compliance checks framework (CFF): excise: issue opening letter and make the follow up telephone call
Quality symbol review.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): issue opening letter and make the follow up telephone call
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): issue opening letter and make the follow up telephone call
Quality symbol review.
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
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): employer compliance: issue opening letter and make the follow up telephone call
Quality symbol review.
Business specific guidance: compliance checks framework (CFF): issue opening letter and make the follow up telephone call
Quality symbol review.
Business specific: Compliance Checks Framework (CCF): plan covert activity
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): excise: determine type of check
Quality symbol review.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): determine type of check
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): determine type of check
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): excise: confirm and identify additional risks
Quality symbol review. Updates to steps 1 and 6.
Supporting Guidance: employer compliance: guidance by subject: particular occupations: IR35 service company - compliance check
Remove redundant attachment link
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): confirm and identify additional risks
Quality symbol review. Updates to steps 1 and 6.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): confirm and identify additional risks
Quality symbol review. Updates to steps 1 and 6.
Business specific guidance: compliance checks framework (CCF): employer compliance: confirm and identify additional risks
Quality symbol review. Updates to steps 1 and 6.
Business specific guidance: compliance checks framework (CCF): confirm and identify additional risks
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): allocate case
Steps 1 and 2 combined, step 5 deleted.
Business specific: Compliance Checks Framework (CCF): allocate case
Steps 1 and 2 combined, step 5 deleted.

published amendments

Business specific guidance: compliance checks framework (CCF): excise: detention
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): excise: address risks - desk based: post detection audit (oils)
Quality symbol review.
NPPS Guidance: issue penalty assessment - issue penalty assessment - will this form part of the contract settlement - yes
Guidance updated to show details about the 'Issue Penalty Assessment (NPPS3 PDF Only)' screen for contract settlement cases where suspended penalty element is involved. Details added about the suspension period time clock starting when case resolved
Business specific guidance: compliance checks framework (CCF): excise: address risks - desk based: post detection audit (tobacco)
Quality symbol review.
Supporting Guidance: employer compliance: guidance by subject: liaison: personal tax compliance (PTC) teams
Fix links to RIS automated mailbox and attachments
Business specific guidance: compliance checks framework (CCF): excise: address risks
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks
Quality symbol review.
Business specific: Compliance Checks Framework (CCF): address risks
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): excise: use information and inspection powers
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): use information and inspection powers
Quality symbol review.
Business specific: Compliance Checks Framework (CCF): use information and inspection powers
Quality symbol review.

published amendments

Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward
Quality symbol review. All steps reviewed and redrafted.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): review findings and determine way forward
Quality symbol review. All steps reviewed and redrafted.

published amendments

Business specific guidance: compliance checks framework (CCF): excise: review findings and determine way forward
Quality symbol review. All steps reviewed and redrafted.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): review findings and determine way forward
Quality symbol review. All steps reviewed and redrafted.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward
Quality symbol review. All steps reviewed and redrafted.

published amendments

Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward
Quality Symbol Review. All steps reviewed and redrafted.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward
Quality Symbol Review. All steps reviewed and redrafted.
Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
Formatting
Business specific guidance: compliance checks framework (CCF): excise: penalties
Quality symbol review & updated MAR link.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties
Quality symbol review & updated MAR link.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): penalties
Quality symbol review & updated MAR link.
Business specific: Compliance Checks Framework (CCF): penalties
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): employer compliance: penalties
Quality symbol review & updated MAR link.
Business specific guidance: compliance checks framework (CCF): employer compliance: calculate and discuss liability
Quality symbol review and reformatting.
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
Quality symbol review and reformatting.

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: take informal settlement action
Quality symbol review.
Business specific: Compliance Checks Framework (CCF): take informal settlement action
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): excise: take formal settlement action
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): hidden economy: take formal settlement action
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): take formal settlement action
Quality symbol review.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): take formal settlement action
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): take formal settlement action
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): employer compliance: take formal settlement action
Quality symbol review and minor reformatting.
Supporting Guidance: employer compliance: guidance by subject: settlement: time limits for recovery: Limitation Act 1980 and Limitation (Northern Ireland) Order 1989
Updated stencil for England and Wales cases.

published amendments

Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): decide how to resolve compliance check
Quality symbol review. All steps reviewed and redrafted.
NPPS Guidance: create an NPPS case: process map - create a case from Caseflow
This page of guidance has been updated to reflect the change in process for creating an NPPS case from Caseflow following the introduction of Caseflow 2
Business specific guidance: compliance checks framework (CCF): excise: seizure of excise goods
Quality symbol review
Business specific guidance: compliance checks framework (CCF): employer compliance: close on system
Quality symbol review.
Supporting Guidance: employer compliance: guidance by subject: settlement: time limits for recovery: Limitation Act 1980 and Limitation (Northern Ireland) Order 1989
updated England & Wales stencil
NPPS Guidance: create an NPPS case: create a case from Caseflow
This page of guidance has been updated to reflect the changes to the procedure to create a penalty case directly from Caseflow following the changes made which initiated the introduction of Caseflow 2.
Business specific: Compliance Checks Framework (CCF): close on system
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
Quality symbol review.

published amendments

Business specific guidance: compliance checks framework (CCF): excise: decide how to resolve compliance check
Quality symbol review. All steps reviewed and redrafted.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): decide how to resolve compliance check
Quality symbol review. All steps reviewed and redrafted.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): decide how to resolve compliance check
Quality symbol review. All steps reviewed and redrafted.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): decide how to resolve compliance check
Quality symbol review. All steps reviewed and redrafted.
Business specific guidance: compliance checks framework (CCF): employer compliance: decide how to resolve compliance check
Quality symbol review. All steps reviewed and redrafted.
Business specific: Compliance Checks Framework (CCF): prepare case for closure
Quality symbol review

published amendments

PDAC Guidance: case information: behaviour tab
A small change to the guidance to make it clear that caseworkers must use narrative structure in the PDAC such as "You told me" rather than "The taxpayer/he/she told me".

published amendments

NPPS Guidance: managers' actions: introduction
A small update showing that anyone in the same OUDN can carry out the NPPS manager functions as long as they have the NPPS Case Manager or Authorising Officer role.
NPPS Guidance: about NPPS: NPPS
A minor update to clarify how to access the NPPS icon
Business specific guidance: compliance checks framework (CCF): need to know: evasion referral process
Quality symbol review
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): need to know: evasion meeting
Quality symbol review
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): need to know: appeals procedure
Quality symbol review
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): need to know: quality
SWI rewritten in line with Quality symbol review
Business specific guidance: compliance checks framework (CCF): need to know: disclosure
Quality symbol review.
Business specific guidance: compliance checks framework (CCF): excise: prepare case for closure
Step 8 - FCLO changed Control to Crime.
Business specific: Compliance Checks Framework (CCF): review information obtained
Reformatted

published amendments

Supporting Guidance: employer compliance: guidance by subject: letter of offer: acceptance
Attachments updated with online payment details
Compliance Operational Guidance: feedback
Format change

published amendments

Supporting Guidance: employer compliance: guidance by subject: particular occupations: IR35 service company - compliance check
Attachment and email addresses updated
Our Conduct and Behaviour: health and safety of the customer
New paragraph on Death or Serious Injury following contact with HMRC

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: appeals procedure
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): need to know: evasion meeting
New step at 3.4 re CDF or COP 9 and subsequent renumbering. Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): need to know: evasion referral process
Navigation panel changes
Business specific guidance: compliance checks framework (CCF): need to know: disclosure
New Step 1.2 re CDF and COP 9 requests and navigation panel updated

published amendments

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
Addition of SOP1050 at step 1.2 and navigation panel updated.
Business specific guidance: compliance checks framework (CCF): employer compliance: close on system
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): employer compliance: take informal settlement action
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): employer compliance: take formal settlement action
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): employer compliance: decide how to resolve compliance check
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): employer compliance: penalties
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): employer compliance: calculate and discuss liability
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): invigilation
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): review information obtained
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): use information and inspection powers
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): response received or no response to contact
Navigation panel updated.
Magnify Guidance: risk indicators: how risk indicators are displayed
Changes to Symbols on Magnify risk rules
Business specific: Compliance Checks Framework (CCF): unannounced visit - first contact
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): make telephone call - first contact
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): employer compliance: issue opening letter and make the follow up telephone call
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): plan unannounced visit
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): plan covert activity
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): employer compliance: determine type of check
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): employer compliance: confirm and identify additional risks
Update link to EC Testbank. Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): complete initial review
Navigation panel updated.

published amendments

Business specific: Compliance Checks Framework (CCF): close on system
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): take informal settlement action
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): take formal settlement action
Navigation panel updated. Additional text for P&CGTC only at step 3.2d.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): decide how to resolve compliance check
Navigation panel updated.
NPPS Guidance: resolve a case: resolve a case
A small amendment to show that the time clock in suspended penalty cases does not start to tick (from an NPPS perspective) until the case is 'Resolved - No Further Action'.
Business specific: Compliance Checks Framework (CCF): penalties
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): issue opening letter and make the follow up telephone call
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): determine type of check
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): confirm and identify additional risks
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): allocate case
Navigation panel updated.

published amendments

Magnify Guidance: introduction to Magnify: making use of Magnify
Change Risk rules to Risk indicators
Magnify Guidance: introduction to Magnify: what Magnify will do for you
Change Risk rules to Risk indicators
Business specific guidance: compliance checks framework (CCF): excise: prepare case for closure
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: take formal settlement action
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: decide how to resolve compliance check
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: penalties
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: address risks
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: detention
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: seizure of excise goods
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: use information and inspection powers
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: unannounced visit - first contact
Navigation panel updated.
Business specific guidance: compliance checks framework (CFF): excise: issue opening letter and make the follow up telephone call
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: plan unannounced visit
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: determine type of check
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: confirm and identify additional risks
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: complete initial review
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: address risks - desk based: post detection audit (oils)
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): excise: address risks - desk based: post detection audit (tobacco)
Navigation panel updated.
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: pecuniary liabilities and benefits
Changed EC Testbank text to a link
Support Guidance: employer compliance: guidance by subject: commencing the compliance check: travel, subsistence, entertainment and other expenses
Changed EC Testbank text to link
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: records that need to be reviewed
Fixed broken EC Testbank - Employment Allowance link
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: the importance of the walkthrough and testing the systems: visit cases
Changed EC Testbank text into a link
Business specific guidance: compliance checks framework (CCF): hidden economy: take formal settlement action
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): take formal settlement action
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): decide how to resolve compliance check
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks
Navigation panel updated.
Business specific guidance: compliance checks framework (CFF): issue opening letter and make the follow up telephone call
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): determine type of check
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): confirm and identify additional risks
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): allocate case
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): prepare case for closure
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): take formal settlement action
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): decide how to resolve compliance check
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): issue opening letter and make the follow up telephone call
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): determine type of check
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): confirm and identify additional risks
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review
Navigation panel updated.

published amendments

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): identify fraud
Changed reference to Testbank to a link
Supporting guidance: employer compliance guidance by subject: commencing the compliance check: Hidden Economy (employers) team - tools to support
First reference to EC Testbank changed to link
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: payroll check
Redacted 3 Testbank links and converted a further reference to Testbank from text to a link.

published amendments

Supporting Guidance: employer compliance: guidance by subject: large business: risk assessment
17/2/16 - Redacted and fixed EC Testbank broken link. 18/2/16 - Fixed RAAM and Business Signposts broken links.

published amendments

Magnify Guidance: risk indicators: updating risk indicators
Change risk rules to risk indicators
Magnify Guidance: risk indicators: exporting indicator results
Change risk rules to risk indicators
Change risk rules to risk indicators
Magnify Guidance: risk indicators: reviewing risk indicators
Change risk rules to risk indicators
Change risk rules to risk indicators
Magnify guidance: risk indicators: summary of symbols in Magnify
Change risk rules to risk indicators
Magnify Guidance: risk indicators: how risk indicators are displayed
Change risk rules to risk indicators
Change Risk rules to risk indicators
Change risk rules to risk indicators
Magnify Guidance: the screen layout: default view
Change Risk rules to Risk Indicators
Magnify Guidance: introduction to Magnify: making use of Magnify
Change Risk Rules to Risk Indicators
Magnify Guidance: risk indicators: contents
Change risk rules to risk indicators
Magnify Guidance: viewing and working with Magnify: contents
Change risk rules to risk indicators

published amendments

Supporting Guidance: employer compliance: guidance by subject: settlement: reallocation of employer overpayments and the P565 process
Replaced WAM address with new Eform contacts
NPPS Guidance: resolve a case: resolve a case
A small amendment to make it clear that the only occasion that amended penalty details will flow from NPPS to SAFE if the 'Resolved - Raised in Error' function is used would be if the 'Withdraw Penalty Assessment' function is used.
Business specific guidance: compliance checks framework (CCF): excise: review findings and determine way forward
Navigation panel updated. Reference to ADR factsheet added at step 1.4.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward
Navigation panel updated. Reference to ADR factsheet added at step 3.5.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward
Navigation panel updated. Reference to ADR factsheet added at step 3.5.
Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
Navigation panel updated. Reference to ADR factsheet added at step 4.4.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): decide how to resolve compliance check
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): review findings and determine way forward
Navigation panel updated. Reference to ADR factsheet at step 3.5.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): use information and inspection powers
Navigation panel updated.

published amendments

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): review findings and determine way forward
Navigation panel updated. Reference to ADR factsheet added at step 1.5.
Business specific guidance: compliance checks framework (CCF): need to know: quality
Navigation panel updated

published amendments

Business specific: Compliance Checks Framework (CCF): hidden economy: contents
Lines referring to navigation and Need to Knows deleted.
Business specific: Compliance Checks Framework (CCF): Excise: contents
Navigation panel removed. Activity level process map entry added
Business specific: Compliance Checks Framework (CCF): hidden economy: VAT: contents
Navigation panel removed. Activity level map entry added
Business specific: Compliance Checks Framework (CCF): hidden economy: ITSA: contents
Navigation panel removed. Activity level process map added
Note added to header on how to view SWI updates
Navigation panel removed. Activity level process map added
Business specific: Compliance Checks Framework (CCF): hidden economy: Employer Compliance: contents
Navigation panel removed. Activity level map entry added
Note added to header on how to view SWI updates
Navigation panel removed. Activity level map entry added
Business specific: Compliance Checks Framework (CCF): Value Added Tax (VAT): contents
Navigation panel removed. Activity level map entry added
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): contents
Activity level map - entry added (CMS publishing error)
Note added to header on how to view SWI updates
Activity level process map entry added
Note added to header on how to view SWI updates
Navigation panel removed. Activity level process map entry added
Business specific: Compliance Checks Framework (CCF): Income Tax Self Assessment (ITSA): contents
Navigation panel removed. Activity level option added
Note added to header on how to view SWI updates
Navigation panel removed. Activity level option added
Business specific: Compliance Checks Framework (CCF): Personal and Capital Gains Tax Compliance (P&CGTC): contents
COG240025, COG240075, COG240225, COG240250, COG240325 and COG240375 all replaced with generic content. COG240080, COG240300 and COG240350 all replaced with ITSA content. Navigation panel removed.
Note added to header on how to view SWI updates
COG240025, COG240075, COG240225, COG240250, COG240325 and COG240375 all replaced with generic content. COG240080, COG240300 and COG240350 all replaced with ITSA content. Navigation panel removed.
Business specific: Compliance Checks Framework (CCF): Employer Compliance: contents
Navigation panel updated.
Link amended
Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): address risks
Navigation panel updated.

published amendments

NPPS Guidance: appeals: withdraw penalty assessment
This page of guidance has been updated to provide details about the VAT process for cancelling the 'appeal indicator' where the outcome of an appeal shows that the penalty should be withdrawn.
NPPS Guidance: appeals: apply variation to penalty - penalty is reduced to nil
This page of guidance has been updated to provide details about the VAT 'appeal indicator' cancellation process where the outcome of an appeal against the penalty raised results in the penalty being reduced to nil
NPPS Guidance: appeals: apply variation to penalty - penalty is reduced or increased
This page of guidance has been updated to provide details about the VAT cancelling of the 'appeal indicator' process where the outcome of an appeal against the penalty raised results in a variation to the penalty
NPPS Guidance: appeals: no adjustment - release penalty for collection
This page of guidance has been updated to provide details about the VAT process where the outcome of an appeal against the penalty raised results in no adjustment to the penalty.

published amendments

NPPS Guidance: issue penalty assessment - issue penalty assessment - will this form part of the contract settlement - yes
A new image showing the 'Issue Penalty Assessment (NPPS3 PDF Only)' screen in NPPS has been added to this page of guidance.
Change
NPPS Guidance: issue calculation summary: issue calculation summary
The existing image has been updated to reflect how NPPS currently appears to caseworkers. In addition, a new image has been added showing the Confirm request for authorisation screen in NPPS.
The existing image has been updated to reflect how NPPS currently appears. A new image showing the Confirm request for authorisation screen has been added.
NPPS Guidance: issue penalty assessment
Both the images on this page of guidance have been updated to reflect the current layout of NPPS
NPPS Guidance: appeals: apply variation to penalty - penalty is reduced to nil
This page of guidance has been updated to include an image showing the Apply Variation to Penalty screen in NPPS. Clarification has also been added about the need to use the Withdraw Penalty Assessment process when cancelling a penalty.
NPPS Guidance: appeals: no adjustment - release penalty for collection
The second image on this page of guidance has been updated to make it clearer.
The 1st image on this page of guidance has been updated to make it clearer and also to reflect the latest version of NPPS
NPPS Guidance: appeals: withdraw penalty assessment
The image on this screen has been updated to make it a bit clearer and to reflect the latest version of NPPS
Updated to include the alt text for the image on this page of guidance
The image on this screen has been updated to make it clearer
NPPS Guidance: appeals: apply variation to penalty - penalty is reduced or increased
The image on this screen has been updated to reflect the latest version of NPPS
The image on this screen has been updated to reflect the latest version of NPPS

published amendments

Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: employment allowance
Link to Testbank - Employment Allowance updated
Employment Allowance updated to reflect changes coming into place from 6 April 2016

published amendments

Magnify Guidance: risk indicators: RIS PCD (Corporate Risk Projects and profiles) previously technical risking group
Change TRG TO RIS PCD
Change Technical Risking Group to RIS PCD
Change Technical Risking Group to RIS PCD
Change Technical Risking group to RIS PCD( Corporate Risks Projects and Profiles)
Change Risk rules to risk indicators
Magnify Guidance: risk indicators: the risk indicators you will see in magnify
Change Risk rules to risk indicators
Magnify Guidance: risk indicators: what the risk indicators are
Change XBRL TRG (Technical Risking Group) to RIS PCD (Corporate Risk Projects and Profiles)
Change Risk rules to risk indicators
Change Risk rules to risk indicators
Magnify Guidance: risk indicators: contents
Change Risk rules to risk indicators
Magnify Guidance: interaction of Magnify: contents
Change risk rules to risk indicators
Magnify Guidance: viewing and working with Magnify: comments functionality
Change risk rules to risk indicators
Change risk rules to risk indicators
Magnify Guidance: risk indicators: reviewing risk indicators
Change risk rules to risk indicators

published amendments

Compliance Measures: operational guidance: future revenue benefit: how to calculate Future Revenue Benefit (FRB)
New examples
Compliance Measures: introduction: further help
Updated SPOC list

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: quality
MSWBC changed to WMBC
Compliance Measures: operational guidance: future revenue benefit: how to calculate Future Revenue Benefit (FRB)
Update to clarify number of FRB rows recorded

published amendments

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: risk based systems audit (RBSA)
'(if benefits have not been voluntarily payrolled)' added to P11Ds, P11d(b); '(up to 6 April 2016)' added to P9d
Supporting Guidance: employer compliance: guidance by subject: liaison: large business
Reference to dispensations removed
Supporting Guidance: employer compliance: guidance by subject: liaison: large business (employer compliance) (LB (EC))
References to Local Compliance and dispensations removed
Supporting guidance: employer compliance guidance by subject: liaison: Employment Status & Intermediaries (ES&I)
Removal of references to Local compliance and dispensations
Supporting guidance: employer compliance guidance by process stage: resolution (voluntary and formal)
Reference to P9D removed
Reference to P9D removed

published amendments

Supporting Guidance: employer compliance: guidance by subject: particular occupations: airline industry - flight duty allowances and sector pay
ref to dispensation removed
Supporting Guidance: employer compliance: guidance by subject: computations: trivial benefits
bullet about dispensations removed
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - referrals to RIS
RIS referrals link updated
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): when advice will be provided to local compliance
ref to dispensations removed
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): LB cases - referrals
Ref to dispensations removed
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): introduction
Refs to dispensations removed
Supporting Guidance: employer compliance: guidance by subject: large business: submissions to Employment Status & Intermediaries (ES&I) - LC process only
ref to Dispensations removed
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: pecuniary liabilities and benefits
P9D removed and 'voluntary payrolled' added
Support Guidance: employer compliance: guidance by subject: commencing the compliance check: travel, subsistence, entertainment and other expenses
Reference to dispensations removed

published amendments

Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): season tickets
Ref to P9D removed
Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: current year, future revenue benefits, consequential compliance revenue and open year adjustments
Ref to P9D removed
Supporting Guidance: employer compliance: guidance by subject: penalties: failure to submit P11D returns
Ref to P9D removed from 2 headings
Supporting Guidance: employer compliance: guidance by subject: penalties: types of penalty
Ref to P9D removed
Supporting Guidance: employer compliance: guidance by subject: penalties: employer’s and contractor’s liability
Refs to P9D removed
Supporting Guidance: employer compliance: guidance by subject: settlement: no agreement
Added links to COG915150 & COG915155 to 1st para

published amendments

NPPS Guidance: appeals: apply variation to penalty - penalty is reduced or increased
Note added on how to treat a penalty for additional PLR
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure
Repaired link to Records Retention.
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
Repaired link to Records Retention.
Business specific: Compliance Checks Framework (CCF): prepare case for closure
Repaired link to Records Retention.
Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): reporting requirements
Opening paragraph amended to improve clarity
PDAC Guidance: outputs: serious defaulters reporting system
This page of guidance has been updated to reflect changes relating to referrals to the Serious Defaulters Reporting System for non registered customers.
PDAC Guidance: case information: other details tab
This guidance has been updated as 2 new messages potentially will appear if 1/your penalty involves more than 1 tax regime - in NPPS these should be recorded separately 2/you have not entered a tick on the Factsheets tab for a suspended penalty
PDAC Guidance: case information: overview tab: add PLR
Guidance update to reflect fact that the 'Final Period' field in the Penalty Periods & Amounts window has changed to 'Final 99/99 return?' for VAT cases. Also a message added showing that a VAT292 won't be produced for penalty exceeding £9,999,999
PDAC Guidance: case information: underassessment tab
This page of guidance has been updated to reflect the fact that the question "Has a valid underassessment been issued? (Yes/No)" has been changed to remove the No option. So the question now reads "Has a valid underassessment been issued ? (Yes)
PDAC Guidance: closure: closure tab
The guidance has been amended to provide details about the various messages which will appear if you select the Case Resolved-Lock PDAC button and you have not completed all the options on the Closure tab or you have not referred the case to the SDMU
PDAC Guidance: case information: MDTRC/reasonable excuse/de-minimis tab
A minor update to reflect changes to the Penalty Type dropdown on the Overview tab where a de-minimus option has been added which has a minor effect on the way the guidance on this page is structured.
PDAC Guidance: case information: overview tab: penalty type
A minor change to show that there are now 26 different penalty type options to choose from including an option to select if your penalty falls within de-minimus limits.
PDAC Guidance: case information: overview tab: tax regime
The VAT section of this guidance has been updated to reflect the changes made to the PDAC including details about the new 'Update VAT Matters' button.
PDAC Guidance: manager and authorisation: authorisation and unlocking
This page of guidance has been updated to include details about the new 'Other' settlement path option available on the Authorisation tab of the PDAC.
PDAC Guidance: outputs: VAT292
This update has been made to provide details about the messages generated for VAT cases if: 1/ the penalty exceeds £9,999,999 2/ the penalty date is either before or after the VAT registration period.

published amendments

Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: employment allowance
Allowance increased to £3000; example updated

published amendments

PDAC Guidance: manager and authorisation: authorisation and unlocking
This page of guidance has been updated to include details about the new 'Other' settlement path option available on the Authorisation tab of the PDAC
PDAC Guidance: case information: MDTRC/reasonable excuse/de-minimis tab
A small change to update the spelling of "Spelling" from "Spellinz" to "Spellingz". The image on this page has also been updated to make it a bit clearer.

published amendments

Supporting Guidance: employer compliance: guidance by subject: settlement: exemption for amounts which would otherwise be deductible
Dispensation removed and exemption for amounts which would otherwise be deductible added
Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): introduction
Update to what RTI does not change from 6 April 2016
Business specific guidance: compliance checks framework (CCF): employer compliance: take informal settlement action
Step 3.2.c: new reference and hyperlink to CH411150 added
Business specific: Compliance Checks Framework (CCF): take informal settlement action
Step 3.2.c: Reference and hyperlink to CH411150 added
Navigation panel updated.
Step 3.2.c: Reference and hyperlink to CH411150 added

published amendments

Supporting Guidance: employer compliance: guidance by process stage: conclusion: contents
Contents were missing from the page
Supporting Guidance: employer compliance: guidance by subject: penalties: incorrect P11D returns
Refs to P9D removed from page and attachment
TAA contact updated
Refs to P9D removed from page and attachment
Supporting Guidance: employer compliance: guidance by subject: liaison: student loans
Various changes: 1) Emboldened para and following para replaced. 2) Table deleted. 3) CSLM2030, CSLM2000 & CSLM17000 redacted as not been done previously.
Various changes: 1) Emboldened para and following para replaced. 2) Table deleted. 3) CSLM2030, CSLM2000 & CSLM17000 redacted as not been done previously.

published amendments

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - revoking dispensations
Dispensations do not exist after 6 April 2016 added - further small revision "exist" now changed to "apply"
Supporting Guidance: employer compliance: guidance by subject: particular occupations: IR35 service company - compliance check
Section on Treatment of Travel and Subsistence expenses added and page generally updated
Attachment and email addresses updated
Section on Treatment of Travel and Subsistence expenses added and page generally updated
Attachment and email addresses updated
Section on Treatment of Travel and Subsistence expenses added and page generally updated
Supporting Guidance: employer compliance: guidance by subject: expenses, benefits and pecuniary liabilities: benefits in kind
Updated for voluntary payrolling of benefits
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): PAYE settlement agreements (PSA)
Para added to say SEC should follow up PSA where caseworker has encouraged the employer to apply for one
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - group of companies - pre 6 April 2016
This page only applies prior to 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - other teams - pre 6 April 2016
This page only applies after 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - recording information - pre 6 April 2016
This page only applies prior to 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries: dispensations - reviewing dispensations - pre 6 April 2016
This page only applies prior to 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - wording of dispensations and dispensations letters - pre 6 April 2016
This page only applies prior to 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - what can and cannot be included - pre 6 April 2016
This page only applies prior to 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - authority - pre 6 April 2016
This page only applies prior to 6 April 2016

published amendments

Supporting Guidance: employer compliance: guidance by process stage: conclusion: contents
Link to page on dispensations removed
Supporting guidance: employer compliance guidance by subject: Employment Status & Intermediaries (ES&I): contents
907080, 907100, 907110 and 907140 removed from contents as no longer apply after 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - what can and cannot be included - pre 6 April 2016
This page only applies prior to 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): introduction
Refs to dispensations removed
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): PAYE settlement agreements (PSA)
Para added to say SEC should follow up PSA where caseworker has encouraged the employer to apply for one
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - group of companies - pre 6 April 2016
This page only applies prior to 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - other teams - pre 6 April 2016
This page only applies after 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - recording information - pre 6 April 2016
This page only applies prior to 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - revoking dispensations
Dispensations do not exist after 6 April 2016 added - further small revision "exist" now changed to "apply"
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries: dispensations - reviewing dispensations - pre 6 April 2016
This page only applies prior to 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - wording of dispensations and dispensations letters - pre 6 April 2016
This page only applies prior to 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): dispensations - authority - pre 6 April 2016
This page only applies prior to 6 April 2016
Supporting Guidance: employer compliance: guidance by subject: large business: submissions to Employment Status & Intermediaries (ES&I) - LC process only
ref to Dispensations removed
Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): reporting requirements
Opening paragraph amended to improve clarity
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: pecuniary liabilities and benefits
P9D removed and 'voluntary payrolled' added
Changed EC Testbank text to a link
Support Guidance: employer compliance: guidance by subject: commencing the compliance check: travel, subsistence, entertainment and other expenses
Reference to dispensations removed
Changed EC Testbank text to link
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: risk based systems audit (RBSA)
'(if benefits have not been voluntarily payrolled)' added to P11Ds, P11d(b); '(up to 6 April 2016)' added to P9d
Supporting Guidance: employer compliance: guidance by subject: liaison: large business
Reference to dispensations removed
Supporting guidance: employer compliance guidance by subject: liaison: Employment Status & Intermediaries (ES&I)
Removal of references to Local compliance and dispensations
Supporting guidance: employer compliance guidance by process stage: resolution (voluntary and formal)
Reference to P9D removed
Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: employment allowance
Allowance increased to £3000; example updated
Link to Testbank - Employment Allowance updated

published amendments

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
Insert new instruction to issue closure letter

published amendments

Business specific guidance: compliance checks framework (CCF): excise: prepare case for closure
Add new line for "issue closure letter"
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
Repair link to Records Retention
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): contractor makes voluntary disclosure of non-operation of scheme
Link to RIS Automated Mailbox replaced with link to the Compliance Referrals and information requests page
Business specific: compliance checks framework (CCF): need to know: contents
Need to Know Caseflow SWI added

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: caseflow
Step 1.4 updated to correct naming convention.
Business specific guidance: compliance checks framework (CCF): employer compliance: determine type of check
Instruction for MSB EC added at Step 2; Step 3. 2 updated; Nav Table updated

published amendments

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): liaison
Under CIS System sub-heading - Added 3 bullet point details and updated para above these. Deleted repeated para " When a compliance check or intervention is concluded ". Changed "Newry" to "PT Ops Longbenton"
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: contents
COG905203 added to contents

published amendments

Magnify Guidance: review projects: updating risk indicators in a review project
Change Risk rules to risk indicators
Business specific guidance: compliance checks framework (CCF): excise: take formal settlement action
Step 4 updated re Caseflow SWI.
Business specific guidance: compliance checks framework (CCF): hidden economy: take formal settlement action
Step 4 updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): take formal settlement action
Step 4 updated re Caseflow SWI.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): take formal settlement action
Step 4 updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): take formal settlement action
Step 4 updated re Caseflow SWI.
Business specific guidance: compliance checks framework (CCF): employer compliance: take formal settlement action
Step 38 updated re Caseflow SWI. Navigation updated for MSB EC.
Quality Assurance: quality standards: interaction with other performance tools
New "Workplace Assessment" section added. Also, PDE replaced by PMR.
Business specific guidance: compliance checks framework (CCF): employer compliance: take informal settlement action
Step 6 updated re Caseflow SWI. MSB EC link added to navigation.
Business specific guidance: compliance checks framework (CCF): employer compliance: determine type of check
Navigation link updated
Business specific: Compliance Checks Framework (CCF): take informal settlement action
Step 4 updated re Caseflow SWI
Quality Assurance: quality standards: quality standards as a tool for managers and staff
Minor updates - PDE replaced by PMR and LC replaced by ISBC/WMBC
Business specific guidance: compliance checks framework (CCF): excise: prepare case for closure
Steps 3 and 10 updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
Steps 1 and 9 updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure
Steps 4 and 14 updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
Steps 1 and 13 updated for Caseflow SWI. MSB EC added to navigation.
Quality Assurance: quality standards: aims of quality standards
3rd bullet - Changed LC to ISBC / WMBC.
Quality Assurance: quality standards: introduction
Deleted LC and added ISBC and WMBC in first para.
Business specific: compliance checks framework (CCF): need to know: contents
Contents reordered

published amendments

Quality Assurance: quality standards: business specific and non-compliance areas
Under 'Quality Standard Responsibilities' section, replaced PDEs with PMRs.
Quality Assurance: quality standards: introduction
Replaced LC with ISBC / WMBC
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): gross payment registration - referral to functional lead team for withdrawal authorisation
Amendment to broken link on gps90 withdrawal doc

published amendments

Magnify Guidance: viewing and working with Magnify: comments functionality
Change to spacing on content
Add section regarding deleting and editing comments
Magnify Guidance: information for managers: how to obtain the Magnify icon for your staff
How to view electronic accounts without a Magnify Licence
Add some content referring to how electronic accounts can be viewed without a Magnify licence
Business specific guidance: compliance checks framework (CCF): excise: decide how to resolve compliance check
Step 6 updated re Caseflow SWI.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): decide how to resolve compliance check
Steps 1 and 5 updated re Caseflow SWI.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): decide how to resolve compliance check
Step 9 updated re Caseflow SWI.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): decide how to resolve compliance check
Step 9 updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): employer compliance: decide how to resolve compliance check
Step 9 updated re Caseflow SWI. MSB EC added to navigation.

published amendments

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks
Steps 3, 4 and 12 updated re Caseflow SWI.
Business specific: Compliance Checks Framework (CCF): address risks
Steps 3,4 and 12 updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
Steps 3, 4 and 12 updated re Caseflow SWI
Business specific: Compliance Checks Framework (CCF): invigilation
MSB added to navigation
Business specific guidance: compliance checks framework (CCF): excise: review findings and determine way forward
Step 5 updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): review findings and determine way forward
Step 5 updated re Caseflow SWI
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward
Step 7 updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward
Step 7 updated re Caseflow SWI.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): review findings and determine way forward
Step 7 updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
Step 8 updated re Caseflow SWI. MSB EC added to navigation panel.
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
Step 3 updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): employer compliance: calculate and discuss liability
Steps 3 and 11 updated re Caseflow SWI. MSB EC added to navigation panel.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): decide how to resolve compliance check
Step 9 updated re Caseflow SWI.

published amendments

Magnify Guidance: viewing and working with Magnify: comments functionality
Change draft status to published
Magnify Guidance: information for managers: how to obtain the Magnify icon for your staff
Draft page now published
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): confirm and identify additional risks
All steps reviewed and reformatted re Caseflow SWI.
Business specific guidance: compliance checks framework (CCF): employer compliance: confirm and identify additional risks
All steps reformatted and reviewed re Caseflow SWI.
Business specific guidance: compliance checks framework (CCF): confirm and identify additional risks
All steps reviewed and reformatted re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): determine type of check
Full stop added at step 4
Supporting Guidance: employer compliance: guidance by subject: working the case: when to refer to the PTC team
Fixed Link
Business specific guidance: compliance checks framework (CCF): excise: use information and inspection powers
Steps updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): use information and inspection powers
Steps reviewed and updated re Caseflow SWI

published amendments

Quality Assurance: quality standards: compliance centres: background
Replaced LC with ISBC / WMBC.
PDAC Guidance: case information: other details tab
Update to remove image/ narrative relating to the need to record on Factsheet tab that CC/FS10 has been issued for suspended penalty case - this is due to it not being necessary to prevent the issue of a PDAC if the CC/FS10 box hasn't been ticked.

published amendments

Business specific guidance: compliance checks framework (CCF): hidden economy: unannounced visit - first contact
Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): allocate case
Repaired links to COG221550.
Business specific guidance: compliance checks framework (CCF): complete initial review
All steps reviewed and Caseflow SWI link added.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review
All steps reviewed and Caseflow SWI link added.
Business specific guidance: compliance checks framework (CCF): excise: confirm and identify additional risks
All steps reviewed, new link to Caseflow SWI. New links at step 4.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): confirm and identify additional risks
All steps reviewed and reformatted. Additional information links added at Step 4.
Alternative rights of recovery (PAYE directions): general: introduction
Formatting corrected and LC memo link replaced with new version

published amendments

Business specific guidance: compliance checks framework (CFF): excise: issue opening letter and make the follow up telephone call
Steps updated re Caseflow SWI. Text and link added at step 4 re email protocol and guidance.
Business specific guidance: compliance checks framework (CFF): issue opening letter and make the follow up telephone call
Steps updated re Caseflow SWI. Text and link added at step 4 re email protocol and guidance.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): issue opening letter and make the follow up telephone call
Steps updated re Caseflow SWI. Text and link added at step 4 for email protocol and guidance.
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
All steps reviewed and updated and links added to Caseflow SWI and email guidance.
Business specific guidance: compliance checks framework (CCF): employer compliance: issue opening letter and make the follow up telephone call
Steps updated re Caseflow SWI. MSB EC added to navigation panel. Added CC/FS2 at step 3, bullet and link at step 4 re email guidance.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): issue opening letter and make the follow up telephone call
Steps updated re Caseflow SWI. Text and link added at Step 4 re email protocol.
Business specific guidance: compliance checks framework (CCF): excise: plan unannounced visit
All steps reviewed and updated re Caseflow SWI. Additional link at step 2.

published amendments

Supporting Guidance: employer compliance: guidance by subject: working the case: extending the compliance check
PDF added
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - enquiry from the worker
PDF added
Supporting Guidance: employer compliance: guidance by subject: liaison: tax administration advice
PDF uploaded
Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: impact on National Insurance Contributions
Changed link to Class2flowchart as now PDF
Quality Assurance: quality standards: Hidden Economy Group (HEG): recording information
Replaced LCF and SCI with Fraud Investigation Service (FIS).
Quality Assurance: quality standards: Hidden Economy Group (HEG): credibility and lifestyle checks
Replaced LCF and SCI with Fraud Investigation Service (FIS).

published amendments

Business specific: Compliance Checks Framework (CCF): plan covert activity
Steps 1 and 7 updated re Caseflow SWI. MSB added to navigation panel.
Business specific: Compliance Checks Framework (CCF): plan unannounced visit
MSB added to navigation panel. New step 1.8 added.
Business specific: Compliance Checks Framework (CCF): make telephone call - first contact
Step 2 updated re Caseflow SWI. MSB added to navigation panel.
Quality Assurance: quality assurance reviews: cold reviews: introduction
Replaced PDE with PMR in first para. Also, deleted bullet point CQI workbench record.
Quality Assurance: quality assurance reviews: hot reviews: key events and timing
Replaced PDE with PMR - one instance at end of doc.
Quality Assurance: quality assurance reviews: who should undertake them?
Replaced PDE with PMR - one instance in last para.
Business specific: Compliance Checks Framework (CCF): use information and inspection powers
All steps reviewed for Caseflow SWI links. MSB added to navigation panel.
Quality Assurance: quality assurance reviews: purpose of the review
PMR replaced PDE - 3 instances.
Business specific: Compliance Checks Framework (CCF): prepare case for closure
Step 4.1 and 14 updated re Caseflow SWI
Business specific guidance: compliance checks framework (CCF): excise: determine type of check
Reformatted step 1.
Business specific guidance: compliance checks framework (CCF): need to know: appeals procedure
Caseflow SWI link added at step 7. MSB added to navigation
Business specific guidance: compliance checks framework (CCF): need to know: evasion meeting
Link to Caseflow SWI added at step 4. MSB added to navigation
Quality Assurance: intervention planning: addressing risks - recording the planned ‘activity to test’ or ‘response’ to each risk
Updated further to insert ISBC/WMBC in full.
Business specific guidance: compliance checks framework (CCF): excise: address risks
Steps 3, 4 and 12 updated re Caseflow SWI. Also, new step 8.2 for financial solvency checks.
Quality Assurance: glossary of terms: abbreviations
Amended further as incorrect full WMBC heading update was sent.
Quality Assurance: quality standards: compliance activity
LC replaced by ISBC/WMBC in table heading and line underneath it. Also, para added at end of Note.

published amendments

Magnify Guidance: help and support: available help and support
Change XBRL Technical Risking group (TRG) To Corporate Risk Projects & Profiles
Business specific guidance: compliance checks framework (CCF): need to know: evasion referral process
Navigation Table updated
Business specific guidance: compliance checks framework (CCF): need to know: disclosure
Navigation panel updated
Magnify Guidance: viewing and working with Magnify: feeding back results
Change Technical Risking Group to Corporate Risk Projects & Profiles
Change Team name from Technical Risking Group (TRG) to Corporate Risk Projects and Profiles
Publish change to mailbox address
Change XBRL TRG, (TECHNICAL RISKING GROUP) (RIS) mailbox to Corporate Risk Projects & Profiles
Business specific guidance: compliance checks framework (CCF): need to know: caseflow
Navigation panel updated
Business specific: Compliance Checks Framework (CCF): response received or no response to contact
New step 3 added. Link added to new Caseflow SWI. MSB added to navigation panel.
Business specific: Compliance Checks Framework (CCF): allocate case
MSB added to navigation panel.
Navigation panel updated.
MSB added to navigation panel.

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: quality
Step 3 updated re ISBC/WMBC Boards and additional text and link re reviewing cases with yield over £1m. Additional information links at steps 4 and 5. Additional text and link to BGN007/16 at step 8. Navigation panel updated
Business specific guidance: compliance checks framework (CCF): hidden economy: unannounced visit - first contact
All steps reviewed and Caseflow SWI link added. Step 1 link in Add Info reformatted
Quality Assurance: quality assurance reviews: hot reviews: mandatory actions before settlement of compliance checks
New current issue added re validating all compliance checks scoring yield more than £1m.
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 9(5) directions - claims under regulation 9(3) - action to be taken
Update link to CIS functional team lead
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): gross payment registration - referral to functional lead team for withdrawal authorisation
Update links to CIS functional team lead
Business specific: Compliance Checks Framework (CCF): unannounced visit - first contact
All steps reviewed and Caseflow SWI link added. MSB added to navigation panel.
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): gross payment registration - compliance failures identified at compliance check
CIS functional team lead link update
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): role of functional lead team (CIS technical support)
Update link for CIS functional team lead

published amendments

Business specific guidance: compliance checks framework (CCF): excise: unannounced visit - first contact
All steps reviewed and link to Caseflow SWI added.
Business specific guidance: compliance checks framework (CCF): excise: complete initial review
All steps reviewed and Caseflow SWI link added. RIS link updated.
Business specific guidance: compliance checks framework (CCF): employer compliance: penalties
MSB EC added to navigation. MAR updated to AHP.

published amendments

Quality Assurance: intervention planning: the principles of planning a compliance check
Updated further to insert ISBC/WMBC in full.
Quality Assurance: intervention planning: introduction
Updated further to insert first instance of ISBC/WMBC in full.
Supporting guidance: employer compliance guidance by subject: liaison: Employment Status & Intermediaries (ES&I) - when to make a referral
Link to SEC Postbox updated

published amendments

Business specific: compliance check framework: contents
MSB added to contents list
Business specific guidance: compliance checks framework (CCF): employer compliance: close on system
MSB EC added to navigation table

published amendments

Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): address risks
Review date updated
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): review information obtained
Review date updated
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): confirm and identify additional risks
Review date updated
Business specific: Compliance Checks Framework (CCF): mid-sized business (MSB): Employer Compliance: activity level process maps
Review date updated
Business specific: Compliance Checks Framework (CCF): mid-sized business (MSB): contents
Review date updated
Business specific: Compliance Checks Framework (CCF): mid-sized business (MSB): Employer Compliance: contents
Review date updated
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): complete initial review
Review date updated

published amendments

Quality Assurance: quality assurance reviews: Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) mandatory time-driven reviews: introduction
Title amended to replace LC with ISBC/WMBC. LC replaced with ISBC/WMBC throughout
Quality Assurance: quality assurance reviews: Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) mandatory time-driven reviews: timing
Customer Group names changed x 8. Also, Specific Area minor changes x 2.
Quality Assurance: quality assurance reviews: Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) mandatory time-driven reviews: contents
Replaced LC with ISBC/WMBC in the title and short-title section of this sub-contents page to show in COG13000 contents page.
Quality Assurance: quality assurance reviews: links to PaceSetter and performance management tools
Replaced LC with ISBC/WMBC (within first para). Also one instance of PDE with PMR (within Caseflow para).
Quality Assurance: quality assurance reviews: introduction
Updated further to insert ISBC/WMBC in full in first instance.
PDAC Guidance: closure: closure tab
This page has been updated to show how the Closure tab of the PDAC appears for a MDTRC/Reasonable Excuse/De-minimus situation
This page has been updated to show how the Closure tab of the PDAC appears for a MDTRC/Reasonable Excuse/De-minimus case

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: issue opening letter and make the follow up telephone call
Step 3.1: CC/FS2 corrected to ES/FS2
Business specific: Compliance Checks Framework (CCF): review information obtained
Link changed at Step 1.6
Quality Assurance: risks to quality: the Quality Risk Plan: completing a Quality Risk Plan (QRP)
Replaced LC with ISBC/WMBC in 2nd para. Replaced PDEs with PMRs under 'Records to be kept'.
Quality Assurance: risks to quality: identifying a risk for the Quality Risk Plan
Replaced QAI with Customer Group QA teams and Governance and Quality team. Replaced LC with ISBC/WMBC.
Quality Assurance: risks to quality: definition of a risk to quality
Replaced LC with ISBC/WMBC.
Quality Assurance: quality assurance reviews: outcome of reviews
Replaced PDE with PMR x 3. Removed 'Top of page' above Manager's follow up action' sub header.
Our Conduct and Behaviour: notebooks used to record compliance checks: suitable notebooks
Sentence removed

published amendments

Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): issue opening letter and make the follow up telephone call
MSB text added at step 3. MSB ITSA added to navigation.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): determine type of check
MSB text added at step 2, MSB ITSA link added to navigation.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review
Step 1 - updated Companies House link
Business specific guidance: compliance checks framework (CCF): excise: complete initial review
Step 1 - updated link to Companies House.
Business specific guidance: compliance checks framework (CCF): complete initial review
Step 1 - updated link to Companies House
Magnify Guidance: the screen layout: contents
Contents page index added for COG80450 Tailoring the Check list pane
Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: general
Updates to the subject lines for SAFE referrals

published amendments

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): take formal settlement action
Typo in Step 4.1 - must to replace musr.
Supporting Guidance: employer compliance: guidance by subject: managed service companies - specialist team - service company unit (SCU)
Links to SCU and Employment Intermediaries site updated

published amendments

Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): take formal settlement action
MSB ITSA added to navigation
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): decide how to resolve compliance check
MSB ITSA added to navigation
Business specific guidance: compliance checks framework (CCF): excise: penalties
Updated link at Step 5
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties
Link updated at Step 4
Business specific guidance: compliance checks framework (CCF): employer compliance: calculate and discuss liability
New bullet added at Step 3.2b
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward
MSB ITSA added to navigation

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist personal tax (SPT) - HMRC charities
Please could you make this minor change to a COG page. It's a change to a workbasket name. You can see the change better if you turn tracking off.

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: close on system
Added bullet and link re Companies House at step 3.

published amendments

Business specific: Compliance Checks Framework (CCF): penalties
Updated link at Step 4. MSB ITSA and CTSA added to navigation.
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
Additional bullet at step 3.b. MSB ITSA and CTSA added to navigation
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward
Step 3 updated Companies House link. MSB CTSA added to navigation.
Business specific: Compliance Checks Framework (CCF): invigilation
MSB ITSA and CTSA added to navigation
Business specific: Compliance Checks Framework (CCF): use information and inspection powers
MSB ITSA and CTSA added to navigation
Business specific: Compliance Checks Framework (CCF): response received or no response to contact
MSB ITSA and CTSA added to navigation
Magnify guidance: risk indicators: summary of symbols in Magnify
Change Space at end of Page
Examples of checklist views and Interpretation of HMRC Risk Indicator Symbols
Business specific: Compliance Checks Framework (CCF): unannounced visit - first contact
MSB ITSA and CTSA added to navigation
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): issue opening letter and make the follow up telephone call
MSB text added at Step 3. MSB CTSA added to navigation.
Business specific: Compliance Checks Framework (CCF): plan unannounced visit
MSB ITSA and CTSA added to navigation panel
Business specific: Compliance Checks Framework (CCF): plan covert activity
MSB ITSA and CTSA added to navigation
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): determine type of check
MSB text added at Step 2. MSB CTSA added to navigation
Business specific: Compliance Checks Framework (CCF): allocate case
MSB ITSA and CTSA added to navigation

published amendments

Business specific: Compliance Checks Framework (CCF): close on system
New step 3.4 with link to Companies House. MSB ITSA and CTSA added to navigation.
Business specific: Compliance Checks Framework (CCF): take informal settlement action
MSB ITSA and CTSA added to navigation
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): decide how to resolve compliance check
MSB CTSA added to navigation
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure
Steps 11 and 13 updated re SDMU and AHP. MSB ITSA added to navigation.
Quality Assurance: quality assurance reviews: examples of key events
Added £ sign in front of 1 m in new bullet point.
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
Steps 9 & 11 updated re SDMU and AHP.
Business specific: Compliance Checks Framework (CCF): prepare case for closure
Steps 11 and 13 updated re SDMU and AHP. MSB CTSA added to navigation.

published amendments

Quality Assurance: quality standards: compliance activity
Change of team names plus other minor changes under 'Quality Standards Principles' section.
Business specific guidance: compliance checks framework (CCF): excise: prepare case for closure
Steps 7 and 9 updated re SDMU and AHP.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
Steps 6 and 8 updated re SDMU and AHP.

published amendments

Business specific guidance: compliance checks framework (CCF): hidden economy: unannounced visit - first contact
Text updated at Step 3.5 to record invitation.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): decide how to resolve compliance check
Corrected broken links at Steps 1.1, 3.4, 6.4 and 7.1.

published amendments

Quality Assurance: intervention planning: Caseflow: what to record under ‘activity to test’ and ‘outcome’
Updated details re Info powers against Activity to test 27.09.11 plus minor amendment against Activity to test 10.08.11.
Business specific guidance: compliance checks framework (CCF): need to know: caseflow
Step 1.4 updated re naming convention
Business specific: Compliance Checks Framework (CCF): mid-sized business (MSB): Employer Compliance: contents
Ref to SWI updates made before Nov 15 removed from header

published amendments

NPPS Guidance: appeals: reopening a case in NPPS for late filing amendments or raised in error
The name of the Caseflow, User Support Helpdesk has changed to Case Management, Systems Helpdesk
NPPS Guidance: resolve a case: resolve a case
This guidance has been updated to change the name of the Caseflow, User Support Helpdesk to the Case Management, Systems Helpdesk. In addition, a link has been added which takes you to the email address for this Helpdesk.
NPPS Guidance: further detailed information: changing the penalty where an error has been identified
This guidance has been updated to change the name of the Caseflow, User Support Helpdesk to the Case Management, Systems Helpdesk. In addition, a link has been added to the email address for this helpdesk.
NPPS Guidance: about NPPS: accessing NPPS
This guidance has been updated to provide a link to the Case Management, Systems Helpdesk
Updated this guidance so that it shows that the Caseflow Helpdesk is now called the Case Management, Systems Helpdesk

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: national minimum wage (NMW)
Links to NMW page and RIS referrals process updated

published amendments

Quality Assurance: introduction: roles and responsibilities: Governance and Quality Team
Replaced 4 x refs to QA&I with Customer Group Q&A teams including Title and Short title . Replaced 6 x refs to LC with ISBC/WMBC.
Quality Assurance: introduction: overview of the quality assurance process
Replaced 1 x reference to Local Compliance with ISBC/WMBC
Quality Assurance: introduction: background
Replaced 3 x references to Local Compliance with ISBC/WMBC
Business specific guidance: compliance checks framework (CCF): mid-sized business (MSB): ITSA: contents
short title adjusted
Business specific guidance: Compliance Checks Framework (CCF): mid-sized business (MSB): CTSA: contents
MSB CTSA contents
Business specific: Compliance Checks Framework (CCF): mid-sized business (MSB): contents
MSB ITSA and CTSA contents added

published amendments

Quality Assurance: risks to quality: examples of risks to quality for Quality Risk Plans (QRPs) and Workplace Assessment (WPA) reviews: examples of risks for a manager of managers Workplace Assessment (WPA) review
Replaced: QA&I with Governance and Quality team and Customer Group QA teams/PDE with PMR/BBS with HUB/Quality Assurance & Complaints with the Complaints. Also, redacted Litigation and Settlement Strategy link.
PDAC Guidance: further detailed information: cost effectiveness of penalty assessments
Guidance updated to make it clear that for 'De-minimus' penalty situations the 'Penalty Type' to select should be 'De-minimus' rather than 'mistake despite taking reasonable care' or 'non-deliberate'
Quality Assurance: quality assurance reviews: Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) mandatory time-driven reviews: timing
APEC updates

published amendments

Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): address risks
Step 8.4 spelling correction
Quality Assurance: introduction: quality assurance and the performance board
Replaced 2 x references to LC with ISBC/WMBC. Replaced 2 x references to PDE with PMR.
Quality Assurance: introduction: quality assurance and appraisal process
2 x instances of PDE replaced by PMR.
Quality Assurance: introduction: roles and responsibilities: tier structure in Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC)
Replaced 3 x references to LC with ISBC/WMBC including Full Title & Short Title.

published amendments

Business specific guidance: compliance checks framework (CCF): determine type of check
MSB VAT added to Navigation Table
Business specific guidance: Compliance Checks Framework (CCF): mid-sized business (MSB): CTSA: contents
contents format
Business specific guidance: compliance checks framework (CCF): mid-sized business (MSB): ITSA: contents
page format
Quality Assurance: intervention planning: addressing risks - recording the planned ‘activity to test’ or ‘response’ to each risk
3rd bullet - Inserted "and" between Individuals and Small.
Quality Assurance: intervention planning: introduction
Inserted "and" between Individuals and Small in first para.

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: updating individual's records in the PAYE service
Change requested by Grant Manship
Quality Assurance: quality assurance reviews: cold reviews: key events and timing
Removed ref to CQI as system no longer available.

published amendments

Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): use information and inspection powers
Various continuous improvements.
Business specific: Compliance Checks Framework (CCF): use information and inspection powers
MSB VAT added to Navigation Table. Various continuous improvements made.
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - enquiry from the engager
PDF file uploaded, 'Top page' deleted
Quality Assurance: introduction: roles and responsibilities: Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) Quality Improvement Group
Further updates - Removed bullet points 'Quality Assurance & Complaints....' and 'Criminal Justice Assurance Team....'
Quality Assurance: introduction: Large Business strategy
Updated from 'Large & Complex' to 'Large Business'.

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: decide how to resolve compliance check
Step 7.2 quality symbol removed.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): decide how to resolve compliance check
MSB VAT added to Navigation Table. Minor formatting at step 3.
Business specific guidance: compliance checks framework (CCF): excise: penalties
Quality symbol added at Step 1.6
Business specific: Compliance Checks Framework (CCF): penalties
Quality symbol added at Step 1.9
Business specific guidance: compliance checks framework (CCF): employer compliance: penalties
Quality symbol added at Step 1.10
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward
Continuous improvements made
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward
Continuous improvements made.
Business specific: Compliance Checks Framework (CCF): invigilation
MSB VAT added to Navigation Table. New Step 8 re Caseflow action.
Business specific: Compliance Checks Framework (CCF): take informal settlement action
Continuous improvements made.

published amendments

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks
Continuous improvements made.
Business specific guidance: compliance checks framework (CCF): excise: take formal settlement action
Various continuous improvements made
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): take formal settlement action
MSB CTSA added to navigation. Various continuous improvements made.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): take formal settlement action
Various continuous improvements made
Business specific guidance: compliance checks framework (CCF): employer compliance: take formal settlement action
Various continuous improvements made

published amendments

Quality Assurance: quality standards: compliance centres: quality standards assessment
Replaced one ref to LC with ISBC/WMBC.
Quality Assurance: quality standards: compliance centres: background
Added 'Edinburgh' to the bullet list of three Central Sites.
Quality Assurance: quality standards: Hidden Economy Group (HEG): background
Replaced LC with ISBC/WMBC and replaced narrative at end of bullet 5 with ISBC.
Quality Assurance: quality standards: introduction
Below 3rd bullet - Replaced LC with ISBC/WMBC.
Quality Assurance: intervention planning: SEES electronic template - non-caseflow cases: opening a new intervention plan
Replaced SCI with FIS, LC with ISBC/WMBC and other minor updates.
Quality Assurance: intervention planning: SEES electronic template - non-caseflow cases: information recorded
Bullet 5 - Replaced examples LCF & SCI with CA & FIS.
Quality Assurance: intervention planning: specific tax regimes - non-caseflow cases: Review of Links with Large Business (RLLB)
LC replaced by ISBC/WMBC in first para.
Quality Assurance: intervention planning: specific tax regimes - non-caseflow cases: VAT except tier 1, compliance centres, Tax Avoidance & Partial Exemption (TAPE)
Replaced the two links in first para.
Quality Assurance: introduction: roles and responsibilities: Deputy Directors and Assistant Directors (Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) management tiers 4 and 5)
Replaced LC with ISBC/WMBC including titles & LCQM with QP.
Quality Assurance: introduction: roles and responsibilities: PaceSetter
Replaced link and other minor changes.
Quality Assurance: introduction: roles and responsibilities: Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) Quality Improvement Group
New link to Compliance Gateway.

published amendments

Supporting guidance: employer compliance guidance by subject: employment related securities: Schedule 2 Share Incentive Plan (SIP): overview
Heading expanded
Supporting guidance: employer compliance guidance by subject: employment related securities: viewing a return
Heading expanded
Supporting guidance: employer compliance guidance by subject: employment related securities: overview
Heading expanded
Publishing time changed
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): review information obtained
Step 1.7 wording updated
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): complete initial review
Step 1.4: minor typographical error
Business specific: Compliance Checks Framework (CCF): plan unannounced visit
MSB VAT added to Navigation Table. New step 1.2 and subsequent renumbering.

published amendments

Quality Assurance: introduction: background
Updated 'Charter' link.
Quality Assurance: quality assurance reviews: examples of key events
7th Bullet from bottom - Removed CQI system.

published amendments

PDAC Guidance: about PDAC: introduction
changes made
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - raising formal penalty determinations
Changes made
Quality Assurance: quality assurance reviews: purpose of the review
Replaced LC with ISBC/WMBC in 2nd para.
Quality Assurance: quality assurance reviews: hot reviews: introduction
4th bullet - PMR replaced PDE.
Quality Assurance: quality assurance reviews: Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) mandatory time-driven reviews: introduction
Large & Complex replaced by Large Business (3rd para from end).
Quality Assurance: glossary of terms: definitions
LC replaced by ISBC/WMBC. Also, L&C replaced by LB.
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): address risks
Step 5.3 inserted - Update Caseflow. Step 9 shortened and Step 10 removed. Renumbered Step 7.13 reworded. Step 8.6 reworded.
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): confirm and identify additional risks
Step 5.2 inserted. Step 6 inserted re Openness and Early Dialogue.
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): complete initial review
Step 1.3 added - checking for strike-off applications
Business specific: Compliance Checks Framework (CCF): mid-sized business (MSB): contents
MSB VAT added to contents
Business specific guidance: compliance checks framework (CCF): excise: complete initial review
Step 1.1 updated to include check on other HMRC systems.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review
Step 1.1 updated to include check on other HMRC systems. RIS link updated in Add Info column.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
Continuous improvements made.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure
Continuous improvements made.
Business specific: Compliance Checks Framework (CCF): prepare case for closure
Continuous improvements made
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
Continuous improvements made.
Business specific: Compliance Checks Framework (CCF): close on system
MSB VAT added to Navigation Table
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
MSB VAT added to Navigation Table
Business specific: Compliance Checks Framework (CCF): response received or no response to contact
MSB VAT added to Navigation Table
Business specific: Compliance Checks Framework (CCF): unannounced visit - first contact
MSB VAT added to Navigation Table
Business specific: Compliance Checks Framework (CCF): make telephone call - first contact
MSB VAT added to Navigation Table
Business specific guidance: compliance checks framework (CFF): issue opening letter and make the follow up telephone call
MSB VAT added to Navigation Table
Business specific guidance: compliance checks framework (CCF): complete initial review
Step 1.1 updated to include check on other HMRC systems. RIS link updated in Add Info column.
Business specific: Compliance Checks Framework (CCF): plan covert activity
MSB VAT added to Navigation Table

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
Various continuous improvements made.
Business specific guidance: compliance checks framework (CCF): employer compliance: close on system
Continuous improvements made
Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
Continuous improvements made
Business specific: Compliance Checks Framework (CCF): address risks
Continuous improvements made.

published amendments

Quality Assurance: risks to quality: the Quality Risk Plan: completing a Quality Risk Plan (QRP)
Replaced QRP link x 2. Also, redacted all sub-headings and links missed during migration.
Quality Assurance: risks to quality: assessing a risk for a Quality Risk Plan
Replaced QRP link.
Quality Assurance: risks to quality: The Quality Risk Plan: introduction
Replaced QRP link.
Quality Assurance: risks to quality: Quality Risk Plan - preparing the template
Replaced Quality Risk Plan link.

published amendments

Business specific guidance: compliance checks framework (CCF): excise: address risks
Continuous improvements made.
Business specific guidance: compliance checks framework (CCF): excise: prepare case for closure
Continuous improvements made.
Business specific guidance: compliance checks framework (CCF): excise: review findings and determine way forward
Continuous improvements made
Business specific guidance: compliance checks framework (CCF): excise: use information and inspection powers
Various continuous improvements.

published amendments

Quality Assurance: quality standards: compliance activity
Amendments throughout including replacement key quality measures.
Business specific guidance: compliance checks framework (CCF): employer compliance: take informal settlement action
Various continuous improvements.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties
Quality symbol added at Step1.9. MSB VAT added to Navigation Table
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): take formal settlement action
Electronic folder added at step 4.2. MSB VAT added to Navigation Table. Header updated to show it is a shared SWI. Continuous updates made.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): review findings and determine way forward
Continuous improvements made. MSB VAT added to Navigation Table. New link to TAPE added.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): allocate case
MSB VAT added to Navigation Table.
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): review findings and determine way forward
Links to Calculate and Discuss Liability SWI and Prepare Case for Closure SWI updated
Continuous improvements made
Business specific: Compliance Checks Framework (CCF): review information obtained
Steps 1.4 and 1.5: RIS Automated Mailbox process updated to Compliance Referrals and Information Requests. Link text updated. MSB VAT added to Navigation Table. Step 1.6 reworded. Link to LC Memo 12/12 updated.

published amendments

Quality Assurance: intervention planning: introduction
Removed 2 instances of 'compliance' following ISBC/WMBC.
Quality Assurance: quality assurance reviews: hot reviews: mandatory actions before settlement of compliance checks
Fixed LC Memo 50/10 & 09/12 links.
Quality Assurance: quality standards: interaction with other performance tools
Quality Risk Plan link updated.
Quality Assurance: introduction: roles and responsibilities: Governance and Quality Team
Replaced heading with 'Governance and Quality Team'.

published amendments

Supporting Guidance: employer compliance: guidance by subject: Real Time Information (RTI): charging interest for RTI inaccuracies
Fix example
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service -status - HumInt
updated last sentence from You will find the HCR through Quick Links on the RIS HumInt site
Quality Assurance: quality standards: compliance activity
notes in table fixed

published amendments

Supporting Guidance: employer compliance: guidance by subject: letter of offer: acceptance
Added link to COG904770. Also, in final Note, removed ref regarding HO grade.
Supporting Guidance: employer compliance: guidance by subject: particular occupations: agricultural casual and harvest workers - PAYE action required
PDF added - correct link used
Supporting Guidance: employer compliance: guidance by subject: liaison: tax administration advice
formatting and page clean up

published amendments

PDAC Guidance: about PDAC: introduction
changes made
bold fix
PDAC Guidance: further detailed information: cost effectiveness of penalty assessments
'de-minimus' changed to 'de-minimis'
PDAC Guidance: case information: MDTRC/reasonable excuse/de-minimis tab
changed 'de-minimus' to 'de-minimis'
PDAC Guidance: case information: contents
'De-minimus' changed to 'de-minimis'
Spelling of 'de-minimus' changed to 'de-minimis'
Changed spelling from 'de-minimus' to 'de-minimis'
PDAC Guidance: about PDAC: PDAC tabs
The spelling of 'de-minimus' has been changed to 'de-minimis'

published amendments

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

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - avoidance schemes
Direct link to current schemes provided
Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - appeals and review units
Broken link fixed - Appeals and rReviews now part of SOLS

published amendments

Supporting guidance: employer compliance guidance by subject area: contents
New section 945000 Employment Related Securities added
Business specific guidance: compliance checks framework (CCF): need to know: appeals procedure
ARTG process map links updated
Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: unlocking payments on account
Changes to section starting 'Attach the completed...'

published amendments

Supporting Guidance: employer compliance: guidance by subject: particular occupations: contents
Add EICU page

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: evasion meeting
PBG added to Nav Table
Business specific guidance: compliance checks framework (CCF): need to know: evasion referral process
PBG added to Nav Table. Updates made re FIS.
Business specific guidance: compliance checks framework (CCF): need to know: disclosure
PBG added to Nav Table
Business specific guidance: compliance checks framework (CCF): need to know: quality
PBG added to Nav Table
Business specific guidance: compliance checks framework (CCF): need to know: caseflow
PBG added to Nav Table
Business specific guidance: compliance checks framework (CCF): need to know: appeals procedure
PBG added to Nav list
Compliance Operational Guidance: introduction
Guidance and Learning Team replaced with link to COPGU webform.
Compliance Operational Guidance: feedback
Guidance and Learning Team replaced by COPGU Mailbox

published amendments

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
PBG VAT (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): take formal settlement action
PBG VAT (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): decide how to resolve compliance check
PBG VAT (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties
New Step 3.5 added for PBG. PBG VAT (non-CRM) added to Nav Table
Our Conduct and Behaviour: notebooks used to record compliance checks: general
Enforcement handbook changed to CJP and redacted
Our Conduct and Behaviour: notebooks used to record compliance checks: suitable notebooks
Enforcement handbook changed to CJP and redacted
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): review findings and determine way forward
PBG VAT (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks
PBG VAT (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): confirm and identify additional risks
PBG VAT (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): employer compliance: close on system
PBG EC (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
PBG EC (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): employer compliance: take formal settlement action
Step 14.1 - Amended Regulation 82F to 72F.
Business specific guidance: compliance checks framework (CCF): employer compliance: decide how to resolve compliance check
PBG EC (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): employer compliance: penalties
Step 3.2 added for Public Bodies Group. PBG EC (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): employer compliance: calculate and discuss liability
PBG EC (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
PBG EC (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
PBG EC (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): employer compliance: issue opening letter and make the follow up telephone call
PBG EC (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): employer compliance: determine type of check
PBG EC (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): employer compliance: confirm and identify additional risks
PBG EC (non-CRM) added to Nav Table
Business specific: Compliance Checks Framework (CCF): close on system
PBG VAT (non-CRM) added to Nav Table
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
PBG VAT (non-CRM) added to Nav Table
Business specific: Compliance Checks Framework (CCF): invigilation
PBG EC and VAT (non-CRM) added to Nav Table
Business specific: Compliance Checks Framework (CCF): review information obtained
PBG EC and VAT (non-CRM) added to Nav Table
Business specific: Compliance Checks Framework (CCF): use information and inspection powers
PBG EC and VAT (non-CRM) added to Nav Table
Business specific: Compliance Checks Framework (CCF): response received or no response to contact
PBG EC and VAT (non-CRM) added to Nav Table
Business specific: Compliance Checks Framework (CCF): unannounced visit - first contact
PBG EC and VAT (non-CRM) added to Nav Table
Business specific: Compliance Checks Framework (CCF): make telephone call - first contact
PBG EC and VAT (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CFF): issue opening letter and make the follow up telephone call
PBG VAT (non-CRM) added to Nav Table
Business specific: Compliance Checks Framework (CCF): plan unannounced visit
PBG EC and VAT (non-CRM) added to Nav Table
Business specific: Compliance Checks Framework (CCF): plan covert activity
PBG EC and VAT (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): determine type of check
PBG VAT (non-CRM) added to Nav Table
Business specific guidance: compliance checks framework (CCF): complete initial review
PBG EC and VAT (non-CRM) added to Nav Table
Business specific: Compliance Checks Framework (CCF): allocate case
PBG EC and VAT (non-CRM) added to Nav Table

published amendments

Business specific: Compliance Check Framework (CCF): public bodies group (PBG) : VAT (non-CRM): activity level process map
Format revisions
Business specific: Compliance Check Framework (CCF): public bodies group (PBG): Employer Compliance (non-CRM): activity level process map
Format revisions

published amendments

Our Conduct and Behaviour: notebooks used to record compliance checks: reducing data security risks of notebooks
Repaired broken link to Notebooks retention schedule
Our Conduct and Behaviour: notebooks used to record compliance checks: completion of notebooks
Repaired link to Notebooks retention schedule
Business specific: compliance checks framework (CCF): public bodies group (PBG): VAT (non-CRM): contents
Header formatted
Business specific: compliance checks framework (CCF): public bodies group (PBG): employer compliance (non-CRM): contents
Header formatted
Business specific: compliance check framework: contents
PBG added to menu
Supporting guidance: employer compliance: contents
Business Record Checks (BRC) guidance unpublished

published amendments

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

published amendments

Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): confirm and identify additional risks
Repaired link to rejections and returns
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): confirm and identify additional risks
Repaired link to SME rejections and returns
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): confirm and identify additional risks
Repaired link to SME rejections and returns
Business specific guidance: compliance checks framework (CCF): confirm and identify additional risks
Repaired link to SME rejections and returns
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): confirm and identify additional risks
Repaired link to SME rejections and returns
Business specific guidance: compliance checks framework (CCF): employer compliance: confirm and identify additional risks
Repaired link to SME rejections and returns
Supporting Guidance: employer compliance: guidance by subject: settlement: caseworker checklist for completed cases
Checklist updated and additional checks for Contract Settlement and formal charges inserted
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties
Helpcards removed from Step 1. Same link replaced with link to Penalties Toolkit in Step 2.
Business specific guidance: compliance checks framework (CCF): excise: penalties
Link to Compliance Check and Penalties Helpcards removed from Step 1. Same link replaced with link to Penalties Toolkit in Step 3.
Business specific guidance: compliance checks framework (CCF): employer compliance: penalties
Link to Compliance Check and Penalties Helpcards removed from Step 1. Same link replaced with link to Penalties Toolkit in Step 2.
Business specific: Compliance Checks Framework (CCF): penalties
Link to Compliance Check and Penalties Helpcards removed from Step 1. Same link replaced with link to Penalties Toolkit in Step 2.
Supporting guidance: employer compliance: contents
employer compliance added to titles
Business specific: compliance check framework: contents
compliance check framework added to titles
Supporting Guidance: employer compliance: guidance by subject: Employment Intermediaries Coordination Unit (EICU)
Clarification - this does not apply to LB teams
Clarification - this does not apply to LB teams.

published amendments

Quality Assurance: contents
Replaced Local Compliance with ISBC/WMBC at top

published amendments

Business specific: Compliance Checks Framework (CCF): take informal settlement action
remove references to the LCAO authorisation of contract settlements

published amendments

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: opportunity to disclose
Added new first para including link to COG905085.
Quality Assurance: risks to quality: the Quality Risk Plan: completing a Quality Risk Plan (QRP)
Updated sentence.
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: importance of the talkthrough and testing the systems
Deleted 'employer's COG905290' link

published amendments

Business specific guidance: compliance checks framework (CCF): determine type of check
CIT added to navigation
Business specific: Compliance Checks Framework (CCF): allocate case
CIT added to navigation
Scanning Guidance: naming conventions
Change to description on Naming Convention so that it is clear that the customer name is a capital
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.

published amendments

Business specific: Compliance Checks Framework (CCF): close on system
CIT added to navigation
Business specific: Compliance Checks Framework (CCF): invigilation
Repaired link to SEAT and added CIT to navigation.
Business specific: Compliance Checks Framework (CCF): review information obtained
Step 1 - links added to CIT Evasion SWI + 2 additional info links added. CIT added to navigation table.
Business specific: Compliance Checks Framework (CCF): make telephone call - first contact
Link added to CIT Disclosure SWI at Step 1.3. CIT added to navigation.

published amendments

TRUCE Workbench VAT Guidance: workbench: pre-credibility queries in workbench and EF: contents
Fix short title to add "contents"
Business specific guidance: compliance checks framework (CCF): excise: address risks
New step at 7.6 and subsequent renumbering. Repaired links to SEAT.
Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): address risks
Repaired link to Verification checks - now security checks.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks
Repaired broken links to SEAT and Verification checks.
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): address risks
New step at 7.7. Repaired broken links to SEAT and Verification checks.
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): address risks
New step at 7.7 and subsequent renumbering. Repaired links to SEAT and Verification checks.
Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
New step at 7.6 and subsequent renumbering. Repaired links to SEAT and Verification checks.
Business specific: Compliance Checks Framework (CCF): address risks
New step at 7.6 and subsequent renumbering. Repaired broken links to SEAT and Verification checks.
Business specific guidance: compliance checks framework (CCF): excise: confirm and identify additional risks
New add info links at step 1. Repaired links to LC memos, SEAT and DHS.
Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): confirm and identify additional risks
New add info links at step 1. Repaired links to LC memo and DHS.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): confirm and identify additional risks
New add info links at step 1. Repaired links to SEAT and DHS.
Business specific: Compliance Checks Framework (CCF): mid-sized business CTSA (MSB CTSA): confirm and identify additional risks
New add info links at step 1. Repaired links to LC memos, SEAT, DHS and SME rejections.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): confirm and identify additional risks
New add info links at step 1 . Repaired links to LC memos, SEAT, DHS and SME rejections.
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): confirm and identify additional risks
New additional info links at step 1. Repaired broken links to LC memos, SEAT and DHS.
Business specific guidance: compliance checks framework (CCF): confirm and identify additional risks
New additional info links at step 1. Repaired links to LC memos, SEAT and DHS.
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): confirm and identify additional risks
New additional information links at step 1. Repaired broken links to SEAT and DHS.
Business specific guidance: compliance checks framework (CCF): employer compliance: confirm and identify additional risks
New additional information links at step 1. Repaired SEAT and DHS links.
Scanning Guidance: naming conventions
Restore link to Large business naming Convention

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.
Business specific: compliance checks framework (CCF): need to know: contents
New CIT content added

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: appeals procedure
Steps 5.2 to 5.4 added on managing stoodover or postponed liability. Step 7 added re reviewing formal charges following outcome of appeal.
Supporting Guidance: employer compliance: guidance by subject: working the case: when to refer to the PTC team
3rd bullet - Replaced RIS Automated Mailbox.
Business specific guidance: compliance checks framework (CCF): excise: prepare case for closure
Renumbered steps 1 to 6 to align with others. New step 8 re reviewing formal charges. New step 12 re updating referrals.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
New step 7 re reviewing formal charges. New step 11 re updating referrals.
Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): prepare case for closure
New step 7 on reviewing formal charges. New step 12 re updating referrals. LC memo link repaired.
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure
Aligned steps 3 to 7 with other SWIs. Repaired links to LC memo's. New step 11 on reviewing formal charges and added new step 16 re updating referral.
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
Aligned steps 3 to 7 with other SWIs. Repaired links to LC memo's. New Step 8 on reviewing formal charges and added new step 14 re updating referrals.

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: close on system
Step 3.1 simplified for EBS instructions. Link to COG915080 Caseworker Checklist added.

published amendments

Making a direction: action by SO authorised officer
Update to guidance to give directions on how decision document should be stored on caseflow

published amendments

Supporting Guidance: employer compliance: guidance by subject: letter of offer: acceptance
Update attachment for single payment acceptance letter
Business specific: compliance check framework (CCF): need to know: CIT evasion PN300 meeting
LInks updated. Navigation header added.
Business specific: compliance check framework (CCF): need to know: CIT evasion referral process
Links updated, Navigation heading added.
Business specific: compliance check framework (CCF): need to know: CIT disclosure
Links updated. Navigation table heading added.

published amendments

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 4 - Repaired 3 broken links and updated 2 redirected CH links.

published amendments

Business specific: compliance check framework (CCF): need to know: CIT evasion referral process
Quality symbols reformatted
Business specific: compliance check framework (CCF): need to know: CIT evasion PN300 meeting
Quality symbols reformatted.
Business specific: compliance check framework (CCF): need to know: CIT disclosure
Quality symbol reformatted
Business specific: compliance check framework: contents
New content added for CIT

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: appeals procedure
CIT added to navigation
Business specific guidance: compliance checks framework (CCF): need to know: quality
CIT added to navigation
Business specific guidance: compliance checks framework (CCF): need to know: caseflow
CIT added to navigation

published amendments

Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: employment allowance
Minor formatting change

published amendments

Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: factsheets replacing codes of practice
Minor format fix
Supporting guidance: employer compliance guidance by subject: introduction - overview
Minor format fix.

published amendments

Business specific guidance: compliance checks framework (CCF): value added tax (VAT): take formal settlement action
Step 3.2b changed to "Unless registration is redundant on Vision (see VAEC3560) complete and submit VAT641" as per change request 1-10412
Business specific guidance: compliance checks framework (CCF): excise: review findings and determine way forward
As per change control proposal CI-10408 remove wording: "Be aware that ADR is not suitable for cases where taxpayer has refused or withdrawn co-operation." at step 1.5
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): review findings and determine way forward
As per change control proposal CI-10408 remove wording: "Be aware that ADR is not suitable for cases where taxpayer has refused or withdrawn co-operation." at 1.6
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward
As per change control proposal CI-10408 remove wording: "Be aware that ADR is not suitable for cases where taxpayer has refused or withdrawn co-operation."
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward
As per change control proposal CI-10408 remove wording: "Be aware that ADR is not suitable for cases where taxpayer has refused or withdrawn co-operation." at step 3.6
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): review findings and determine way forward
As per change control proposal CI-10408 remove wording: "Be aware that ADR is not suitable for cases where taxpayer has refused or withdrawn co-operation." step 3.6
Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
As per change control proposal CI-10408 remove wording: "Be aware that ADR is not suitable for cases where taxpayer has refused or withdrawn co-operation."
Schedule 2 Share Incentive Plan (SIP): time limits for issuing an enquiry notice
Minor formatting fix
Compliance Operational Guidance: glossary
Add note that OSPP is now SPP from 06/04/2016
Supporting Guidance: employer compliance: guidance by subject: penalties: statutory payments
Renaming OSPP to SPP
Supporting guidance: employer compliance guidance by subject: employer and contractor’s role: Statutory Paternity Pay (SPP), Additional Statutory Paternity Pay (ASPP) and Statutory Adoption Pay (SAP)
Renamed OSPP to SPP.

published amendments

Scanning Guidance: large amounts of paperwork
Change limit of pages scanned from 50 to 100
Supporting guidance: employer compliance guidance by subject: employment related securities: Penalties: overview
Minor formatting fix.

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist personal tax (SPT) - HMRC charities
To correct the work basket address

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: compliance support
Minor format fix.
Supporting Guidance: employer compliance: guidance by subject: directors: failure to operate PAYE - potential benefit implication of section 223 ITEPA 2003
Attachment 'Practical example' added into page and formatting changed

published amendments

Scanning Guidance: naming conventions
Update link to large business due to change in website
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.

published amendments

Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): issue opening letter and make the follow up telephone call
Step 4 - Fixed link to Verification checks.
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): contractor makes voluntary disclosure of non-operation of scheme
Updated link to CIS Functional Lead Team
Compliance Measures: introduction: further help
SPOC details updated.
Compliance Measures: introduction: rationale for the changes
Minor changes x 3.

published amendments

Compliance Measures: operational guidance: cash collected: compliance revenue scoring conventions
Minor changes.
Compliance Measures: cash collected: double counting where FRB has already been claimed
Fixed redirected link to CH402000.
Compliance Measures: cash collected: payments on account
Minor changes
Compliance Measures: cash collected: what is cash collected?
Expanded info in 2nd para.

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - personal tax international expatriates
Updated 'protocol agreement' link to "Specialist PT Expats".
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): take informal settlement action
new content

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.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward
Updated link to meeting notes at step 1
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward
Updated link to meeting notes at step 1
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): review findings and determine way forward
Updated link to meeting notes at step 1
Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
Updated link to meeting notes at step 1
Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): address risks
Recording information and notebooks links updated at steps 5 and 8
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): address risks
Recording information and notebooks links updated at steps 5 and 8
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): address risks
Recording information and notebooks links updated at steps 5 and 8
Business specific guidance: compliance checks framework (CCF): excise: address risks
Recording information and notebooks links updated at steps 5 and 8
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks
Recording information and notebooks links updated at steps 5 and 8
Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
Recording information and notebooks links updated
Business specific: Compliance Checks Framework (CCF): address risks
Links to Notebooks and Recording information updated
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): review information obtained
Recording information and notebooks links updated
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): review information obtained
Recording information and notebooks links updated
Business specific: Compliance Checks Framework (CCF): review information obtained
Recording information and notebook links updated
Supporting Guidance: employer compliance: guidance by subject: particular occupations: agricultural casual and harvest workers - equitable treatment
Minor formatting fix
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
Fixing spelling mistake at Step 8
Supporting Guidance: employer compliance: guidance by subject: particular occupations: football clubs
Minor formatting fix
Supporting Guidance: employer compliance: guidance by subject: particular occupations: agency workers - avoidance through short term engagements
Minor formatting fix

published amendments

Our Conduct and Behaviour: notes of meeting: general
Guidance moved to the Compliance Handbook
Our Conduct and Behaviour: notebooks used to record compliance checks: recording the issue of notebooks
Guidance moved to the Compliance Handbook
Our Conduct and Behaviour: notebooks used to record compliance checks: contents
Guidance moved to the Compliance Handbook
Our conduct and behaviour: contents
Recording information guidance moved to the CH

published amendments

Supporting guidance: employer compliance guidance by subject: Construction Industry Scheme (CIS): tools to support CI caseworkers
Link to CIS Reform Test Bank updated and redacted as requested
Business specific guidance: compliance checks framework (CCF): determine type of check
Header text added re CRM cases and PBG VAT CRM added to navigation.
Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CRM): calculate and discuss liability
spelling error in title - compliane
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
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): penalties
commas added
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
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): invigilation
PBG VAT CRM added to navigation
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): use information and inspection powers
PBG VAT CRM added to navigation
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): allocate case
PBG VAT CRM added to navigation
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): pre allocation
PBG VAT CRM added to navigation

published amendments

Supporting Guidance: employer compliance: guidance by subject: open year inaccuracies: action to take where serious evasion is suspected
Minor formatting fix
Supporting Guidance: employer compliance: guidance by subject: directors: failure to operate PAYE - potential benefit implication of section 223 ITEPA 2003
Step 2 Practical Example corrected

published amendments

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): fraud suspected
Minor formatting issue fixed

published amendments

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): walk through tests
"Top of page" references removed.

published amendments

Business specific: compliance checks framework (CCF): public bodies group (PBG): contents
New content for EC and VAT CRM

published amendments

Business specific guidance: compliance checks framework (CCF): hidden economy: unannounced visit - first contact
Updated links to notebooks guidance

published amendments

Compliance Measures: operational guidance: determining whether compliance revenue is cash collected, RLP or FRB-checklists
Replaced attachment 'Compliance Check table' with latest version.

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: quality
Step 6 - minor formatting. Step 7 - Protective assessments added to 2nd bullet. Text added re formal changes. Step 8 - new link added to Caseflow 2: settle and date removed from final sentence.
Quality Assurance: quality standards: compliance activity
Additional bullet point added re formal charges at Step 7.
Compliance Measures: operational guidance: determining whether compliance revenue is cash collected, RLP or FRB-checklists
Typo
Compliance measures: operational guidance: Future Revenue Benefit: does FRB apply?
Added reference to FRB1 - FRB checklist.

published amendments

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: employer is also a contractor
Add short title
Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): contents
Fix short titled to add "contents"
Supporting Guidance: employer compliance: guidance by subject: directors: contents
Fix short title to add "contents"
Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: contents
Fix short title to add "contents"
Supporting Guidance: employer compliance: guidance by subject: settlement: contents
Fixed short title to add "contents"
Supporting Guidance: employer compliance: guidance by subject: letter of offer: contents
Fix to short title to add "contents"
Supporting Guidance: employer compliance: guidance by subject: net pay arrangements: contents
Short title fixed to add "contents"
Supporting Guidance: employer compliance: guidance by subject: expenses, benefits and pecuniary liabilities: contents
Add "contents" to short title
Supporting Guidance: employer compliance: guidance by subject: particular occupations: contents
Short title fixed to add "contents"
Supporting Guidance: employer compliance: guidance by subject: computations: contents
Short title fixed to add "contents"
Supporting Guidance: employer compliance: guidance by subject: status: contents
Short title fixed to add "contents"
Supporting Guidance: employer compliance: guidance by subject: open year inaccuracies: contents
Short title added "contents"
Supporting Guidance: employer compliance: guidance by subject: working the case: contents
Short title fixed to add contents tag
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): role of functional lead team (CIS technical support)
Short page title fix

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: take informal settlement action
Added text at Step 3 re MSD and PDDD
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): take informal settlement action
Added text to Step 3 re MSD and PDDD
Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CRM): penalties
Added text to Step 3 re MSD and PDDD.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): penalties
Added text to Step 3 re MSD and PDDD
Business specific guidance: compliance checks framework (CCF): excise: penalties
Added text to Step 4 re MSD and PDDD.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties
Added text to Step 3 re MSD and PDDD.
Business specific guidance: compliance checks framework (CCF): employer compliance: penalties
Additional text at Step 3 re MDD and PDDD.
Business specific: Compliance Checks Framework (CCF): penalties
Additional text at Step 3 re MDD and PDDD.
Business specific: compliance check framework (CCF): customs and international trade (CIT): complete initial review
Step 1 changed to step 1.a
Business specific: compliance check framework (CCF): customs and international trade (CIT): confirm and identify additional risks
Corrected formatting of quality symbols

published amendments

Business specific: Compliance Checks Framework (CCF): take informal settlement action
Added text on MSD and PDDD.
Revert to 15 June version

published amendments

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.
Compliance Measures: upstream compliance: when can I claim compliance revenue from upstream compliance?
Changes to 2nd Paragraph, 1st bullet, 5th bullet. 8th bullet removed
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure
Step 2.2 added reference to Discovery checks and ITSA28E
Business specific: Compliance Checks Framework (CCF): prepare case for closure
New Step 2.2 re S9A , 12AC and Discovery checks.

published amendments

Compliance Measures: upstream compliance: who approves the compliance revenue from upstream compliance activities?
Changed chevron symbols to words 'less than' and 'greater than' in table.
Compliance Measures: introduction: who should read this guidance and an overview
Inserted link to COG17540.

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
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
New step 7 re sensitive case referral.
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
minor capitalisation change
New step 7 re sensitive case referral.
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
New step 7 re sensitive case referral
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
New step 7 re sensitive case.
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
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): review information obtained
New step 1.5 re sensitive case referral.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): complete initial review
New step 6 re sensitive case referral.
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): review information obtained
New step 1.7 re sensitive case referral
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): review information obtained
New step 1.8 re sensitive case referral.
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): complete initial review
New step 4 re sensitive case.
Business specific: Compliance Checks Framework (CCF): review information obtained
New step 1.7 re sensitive case referral
CRMM Guidance: general CRMM guidance: regime specific: VAT guidance: Error Correction Notice (ECN) in Large Business - guidance on data entry in CRMM
COG181940 Square brackets added after ECN
Compliance Measures: upstream compliance: contents
added link to contents
Compliance Measures: upstream compliance: who approves the compliance revenue from upstream compliance activities?
Style of a word corrected

published amendments

Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure
quality diamond added at step 11
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: Employment Status & Intermediaries (ES&I) 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: Employment Status & Intermediaries (ES&I) processes: accounting for NICs – notification to DMB
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).
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).
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: personal tax customer, product & process (PTCPP)
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: Employment Status & Intermediaries (ES&I) 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: Employment Status & Intermediaries (ES&I) 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: Employment Status & Intermediaries (ES&I) 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: Employment Status & Intermediaries (ES&I) 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: Employment Status & Intermediaries (ES&I) 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: 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): 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 - referrals to RIS
Any references to Specialist Employer Compliance (SEC) changed 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 - section 8 decisions
Any references to Specialist Employer Compliance (SEC) changed 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: 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: 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).
Alternative rights of recovery (PAYE directions): general: authority to make regulation 72(5) condition B / regulation 81(4) A or B directions and section 8 decisions under NICs regulation 86(1)(a)(ii)
Amendment to reflect change to process in the procedure for retaining authorisation documents ... 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: Employment Status & Intermediaries (ES&I) 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: Employment Status & Intermediaries (ES&I) 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: Employment Status & Intermediaries (ES&I) 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: Employment Status & Intermediaries (ES&I) 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 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: Employment Status & Intermediaries (ES&I) 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 subject: letter of offer: acceptance
Update to take account of the letters of acceptance moving to SEES
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).
Business specific: compliance check framework (CCF): customs and international trade (CIT): confirm and identify additional risks
Quality signal added at Step 4 item 2

published amendments

Business specific: compliance check framework (CCF): excise alcohol and tobacco: response received or no response to contact
formatting
Business specific: compliance check framework (CCF): excise oils: unannounced visit-first contact
formating

published amendments

Business specific: compliance check framework (CCF): customs and international trade (CIT): prepare case for closure
Quality diamond added at Step 8
Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CRM): prepare case for closure
Quality diamond added at Step 7
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): prepare case for closure
Quality diamond added at Step 7
Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): prepare case for closure
Quality diamond added at Step 7
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
Quality diamond added at Step 7
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): issue opening letter and make the follow up telephone call
Repaired 3 broken links.
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
Quality diamond added to Step 8
Business specific: Compliance Checks Framework (CCF): prepare case for closure
Quality diamond added at Step 11
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
Additional information at step 1 - "For Excise Oils PDA only" Navigation Table updated
Business specific: Compliance Checks Framework (CCF): close on system
Navigation Table updated
Business specific: Compliance Checks Framework (CCF): invigilation
Navigation Table updated
Business specific: Compliance Checks Framework (CCF): make telephone call - first contact
Navigation Page updated. Added link to email and internet guidance.
Business specific: Compliance Checks Framework (CCF): allocate case
Navigation Table updated
Business specific guidance: compliance checks framework (CCF): excise: prepare case for closure
Navigation Table updated and quality diamond added at Step 8
Business specific guidance: compliance checks framework (CCF): excise: decide how to resolve compliance check
Navigation Table updated
Business specific guidance: compliance checks framework (CCF): excise: penalties
Navigation Table updated
Business specific guidance: compliance checks framework (CCF): excise: plan unannounced visit
Navigation Table updated
Business specific guidance: compliance checks framework (CCF): excise: determine type of check
Navigation Table updated
Business specific guidance: compliance checks framework (CCF): excise: confirm and identify additional risks
Navigation Table updated
Business specific: compliance check framework (CCF): excise alcohol and tobacco: take formal settlement action
Updated navigation

published amendments

Quality Assurance: quality assurance reviews: outcome of reviews
Removed final bullet point and revised the new final bullet point.

published amendments

Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): complete initial review
Step 6 changed & LC Memo link repaired.
Step 6 reverted to previous text and link to LC Memo repaired.
Business specific: Compliance Checks Framework (CCF): mid-sized business CTSA (MSB CTSA): complete initial review
Step 6 reverted back and link to LC Memo fixed.
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): complete initial review
Step 6 text reverted back and link to LC Memo fixed.
Business specific guidance: compliance checks framework (CCF): excise: complete initial review
Step 6 reverted back to previous text and link to LC Memo repaired.
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review
Step 6 reverted back and link to LC Memo fixed.
Business specific guidance: compliance checks framework (CCF): complete initial review
Step 6 amended and link to LC memo fixed.
Business specific: compliance check framework (CCF): customs and international trade (CIT): complete initial review
Step 6 reverted to previous text and link to LC Memo repaired.

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: personal tax compliance (PTC) teams
Broken link
Referral links updated with new pages COG904620/21
Business specific: compliance check framework (CCF): excise alcohol and tobacco: complete initial review
formatting
Business specific: compliance check framework: contents
Menu updated
Menu updated
Excise A&T and Oils added to menu
Excise Alcohol and Tobacco and Excise Oils added.
Business specific: Compliance Checks Framework (CCF): Excise: contents
Removed reference and links to COG290500 and COG290550.

published amendments

Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - process to follow
Updated with the name and location of NIRS2 Calc Support
Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: unlocking payments on account
Update eForm addresses
Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: locking payments on account
Update eform address
Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: how payments on account are allocated
Remove old eform address
Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: insolvency
link repaired
PDAC Guidance: about PDAC: introduction
Reworded first para as published incorrectly.
Formatting update.
changes made

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: charities, public bodies and complex employment
First para - Replaced specialist employers in Local Compliance with employment status & intermediaries in WMBC.
Supporting Guidance: employer compliance: guidance by subject: liaison: national insurance contributions office (NICO)
Add in new links to guidance
Quality Assurance: quality standards: interaction with other performance tools
Replaced link to QSAF to COG221050
Quality Assurance: quality standards: Hidden Economy Group (HEG): quality standards assessment form
Amended typo
Quality Assurance: quality standards: CITEX specific quality standards: quality standards assessment form
Amended typo
Quality Assurance: glossary of terms: abbreviations
Removed QSAF as obsolete.
Quality Assurance: quality assurance reviews: hot reviews: introduction
Minor rewording.
Quality Assurance: introduction: quality assurance and appraisal process
All references to Quality Standards Assessment Form removed. Replacement link to 'COG221050 - Need to Know: Quality'.
Quality Assurance: intervention planning: Caseflow: manager’s and caseworker’s quality assurance reviews
Inserted link to COG221050 - Need to Know: Quality. Deleted link to QSAF as obsolete.
Compliance Measures: cash collected: consequential yield
addition of sentence explaining how to record Consequential yield
Quality Assurance: quality standards: quality standards as a tool for managers and staff
Replaced link to 'Quality Standards Assessment Form' with COG221050.
TRUCE Workbench VAT Guidance: authorising officer: working with DMB
Update to contact details for MRU and ITEU to stop repayments
Supporting Guidance: employer compliance: guidance by subject: liaison: tax administration advice
Update link to TAA1
Supporting Guidance: employer compliance: guidance by subject: penalties: CIS from 06-04-07 - raising formal penalty determinations
Formatting updated

published amendments

Business specific: compliance check framework (CCF): customs and international trade (CIT): confirm and identify additional risks
reformatted Step 4.2

published amendments

Business specific: Compliance Checks Framework (CCF): plan covert activity
New Step 7 Covert Activity. Update to final bullet at Step 8.
Business specific guidance: compliance checks framework (CCF): need to know: caseflow
Update of guidance links to old intranet. New step 5.2 re non-contact cases.

2017

published amendments

Compliance Measures: cash collected: consequential yield
Removed statement that Caseflow doesn't have a separate field to record consequential yield.

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: tax administration advice
Team manager(SO or above) replaced with line manager

published amendments

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: notifying an authorised agent
Updated to include reference to the standard letter in SEES

published amendments

Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CRM): contents
Menu amended re heading Pre allocation action
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): contents
Menu amended re new heading for Pre allocation action
Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - employee shares and securities teams
SME contact updated 'To be advised'

published amendments

Business specific: Compliance Checks Framework (CCF): make telephone call - first contact
Step 2 updated re Case Management System/Truce. Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): review information obtained
Step 1 updated re Case Management System/Truce & additional info links added. Added text at 1.11 and 2.6 re Pre Creds only and navigation updated.
Business specific guidance: compliance checks framework (CFF): issue opening letter and make the follow up telephone call
Steps 2 and 4 updated re Case Management System and Truce. Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
Step 3.3 updated re Case Management System/Truce. Navigation updated.
Business specific: Compliance Checks Framework (CCF): invigilation
Step 8 updated re Case Management System/Truce. Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): use information and inspection powers
Steps 1,3,5,8,9,12,14 and 17 updated re Case Management System/Truce. Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): response received or no response to contact
Step 4 updated re Case Management System/Truce. Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): unannounced visit - first contact
Step 2 updated re Case Management System/Truce. Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): plan unannounced visit
Updated re Case Management System & Truce. Navigation panel updated.
Business specific: Compliance Checks Framework (CCF): plan covert activity
Steps 1,6 and 8 updated re Case Management System and Truce. Navigation panel updated.
Business specific guidance: compliance checks framework (CCF): determine type of check
COG14650 link added. Navigation panel updated.

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.

published amendments

NPPS Guidance: appeals: withdraw penalty assessment
change made to reflect the guidance at CH40785 instructing caseworkers to manually produce a NPPS4.

published amendments

Business specific: Compliance Checks Framework (CCF): Value Added Tax (VAT): contents
Formatting
Compliance Measures: operational guidance: future revenue benefit: how to calculate Future Revenue Benefit (FRB)
Examples 2 and 3 updated.

published amendments

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

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: determine type of check
Amendment to Step 3.3

published amendments

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: computations: trivial benefits
updated to reflect 6 April 2016 changes
Supporting guidance: employer compliance guidance by subject: Construction Industry Scheme (CIS): tools to support CI caseworkers
Use of meeting brief enhanced.
Supporting Guidance: employer compliance: guidance by subject: settlement: recovery of tax and/or NIC from a director or employee - action to be taken
page updated to reflect change of team name and mailbox
Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - embassy unit
Linked to Embassy Team mailbox.
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

published amendments

Scanning Guidance: about scanning
Minor word change to first paragraph
TRUCE Workbench VAT Guidance: authorising officer: working with DMB
Changed from PAY0565 to PAYO565 as advised this should be O and not 0
Business specific: compliance check framework: contents
VAT Pre Creds added
VAT Pre creds added to menu
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): complete initial review
New content added to CH Manual which replaces guidance in LC Memo 04/14

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: quality
Step 3 - Added link and bullet point to CH402170

published amendments

Business specific: compliance check framework (CCF): VAT Pre-Creds: close on system
Repaired navigation link.
Business specific: compliance check framework (CCF): VAT Pre-Creds: prepare case for closure
Repaired navigation link.
Business specific: compliance check framework (CCF): VAT Pre-Creds: confirm and identify additional risks
Repaired navigation link
Business specific: compliance check framework (CCF): VAT Pre-Creds: pre allocation
Repaired navigation link
Business specific: compliance check framework (CCF): VAT Pre-Creds: complete initial review
Replaced missing quality diamonds. Changed LC04/14 link to CH2016125.
Business specific: compliance check framework (CCF): VAT Pre-Creds: allocate case
Repaired navigation link

published amendments

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): review information obtained
LC Memo 04/14 replaced with CH206125
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): review information obtained
LC Memo 04/14 replaced with CH206125 ERT changed to EMT
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): review information obtained
LC04/14 replaced with CH206125 ERT changed to EMT
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): complete initial review
Quality symbols reinserted now fix completed
Business specific: Compliance Checks Framework (CCF): review information obtained
LC Memo 04/14 replaced with CH206125

published amendments

Business specific: compliance check framework (CCF): customs and international trade (CIT): complete initial review
LC Memo 04/14 replaced with CH206125
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): complete initial review
LC Memo 04/14 replaced with CH206125
Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): complete initial review
LC Memo 04/14 replaced with CH206125
Business specific: Compliance Checks Framework (CCF): mid-sized business CTSA (MSB CTSA): complete initial review
LC Memo 04/14 replaced with CH206125
Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): RTI returns
BGN41/13 replaced with new hyperlink
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): complete initial review
LC Memo 04/14 replaced with CH206125
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): review information obtained
LC04/14 link updated to CH206125
New step 1.7 re sensitive case referral
New step 1.7 re sensitive case referral
New step 1.7 re sensitive case referral
New step 1.7 re sensitive case referral
New step 1.7 re sensitive case referral
Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: factsheets replacing codes of practice
Headings changed on CC/FS1c, CC/FS5, CC/FS18b and HMRC1
Business specific guidance: compliance checks framework (CCF): excise: complete initial review
LC Memo 04/14 replaced with CH206125
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review
LC Memo 04/14 replaced with CH206125
Business specific guidance: compliance checks framework (CCF): complete initial review
LC Memo 04/14 replaced with CH206125
Supporting Guidance: employer compliance: guidance by subject: computations: calculating interest
bullet point - reference to Caseflow
Supporting Guidance: employer compliance: guidance by subject: computations: preparation and checking
Reference to Caseflow
Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - how to decide whether to post contributions
reference to Caseflow
Supporting Guidance: employer compliance: guidance by subject: computations: estimating earnings for NICs purposes - the basis of estimates
reference to Caseflow
Supporting Guidance: employer compliance: guidance by subject: computations: using estimates and obtaining agreement
Recording the outcome on Caseflow
Our Conduct and Behaviour: personal safety: record of appointments
template fix url
template link fix
link to document path no longer available. New document attached.
Supporting Guidance: employer compliance: guidance by subject: computations: benefits in kind - employer not willing to settle employee's liability
Link corrected for RIS referrals

published amendments

Supporting Guidance: employer compliance: guidance by subject: working the case: Human Rights Act 1998 (HRA) - background
TCR39/04 and TAA Technical links repaired
Supporting Guidance: employer compliance: guidance by subject: working the case: informal interactions with third parties
CRMM Public Folder link changed
Supporting Guidance: employer compliance: guidance by subject: liaison: personal tax customer, product & process (PTCPP) - CIS advisory team (CISAT)
Links to CISAT, CIS homepage and PSN site repaired. PSN link renamed PTCPP site
Supporting Guidance: employer compliance: guidance by subject: liaison: Home Office
SOCA changed to NCA and new link IDG53105 added
Supporting Guidance: employer compliance: guidance by subject: liaison: insolvency & securities (IS)
SI changed to FIS Link to Insolvency manual removed due to temporary withdrawal

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
parts of text now redacted

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
email address format amended

published amendments

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): complete initial review
SME Rejections & Debt Management Contact details links replaced

published amendments

NPPS Guidance: Offshore Penalties: Income Tax (IT)
Minor format change to spacing
Size amendment to images
COG link updated
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

published amendments

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): complete initial review
link to DMB replaced
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review
minor formatting
DMB link repaired
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): complete initial review
minor formatting
DMB link corrected
Business specific: Compliance Checks Framework (CCF): mid-sized business CTSA (MSB CTSA): complete initial review
second contact details deleted from link
SME rejections & DMB links repaired
Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): complete initial review
SME Rejections and DMB links repaired
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): complete initial review
SME Rejection link repaired
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: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): issue opening letter and make the follow up telephone call
links repaired at step 4 - Verification checks, DHS and SEAT
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): issue opening letter and make the follow up telephone call
New step 1.2 with link to EM7000 - January 2017 Links at step 4 - verification checks, DHS & SEAT links replaced 6th March 2017
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 4 verification checks link added, DHS and SEAT repaired
Supporting Guidance: employer compliance: guidance by subject: penalties: formal action
Include reference to failure to file penalties for RTI returns
Supporting Guidance: employer compliance: guidance by subject: inaccuracies: employee’s tax code not known
Removed reference to E13 booklet.
Business specific guidance: compliance checks framework (CCF): employer compliance: issue opening letter and make the follow up telephone call
Links repaired at step 4 - Additional Information
NPPS Guidance: Offshore Penalties: Inheritance Tax (IHT)
Linking bookmarks
NPPS Guidance: Offshore Penalties: Corporation Tax (CT)
Linking to bookmarks
NPPS Guidance: Offshore Penalties: Income Tax (IT)
Linking to bookmarks
Linking Bookmarks
Link to bookmark
linking to bookmark
Attempting to fix anchor link
Updating links to bookmarks

published amendments

Quality Assurance: quality assurance reviews: Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) mandatory time-driven reviews: timing
Replaced SEC with ES&I under 'Customer Group' and 'Specific Area'
Business specific: compliance check framework (CCF): customs and international trade (CIT): decide how to resolve compliance check
addition of the C18 checklist as part of the process for the checking officer

published amendments

NPPS Guidance: maintain penalty details: contents: Input Details of Penalty - Offshore Penalties
minor change
minor change
Brackets added
Title added before table
NPPS Guidance: Offshore Penalties: Inheritance Tax (IHT)
Minor format change
Spelling correction
PDAC Guidance: manager and authorisation: passwords
Link to Webform added
NPPS Guidance: Offshore Penalties: Income Tax (IT)
minor change to PDAC statement
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

published amendments

Supporting Guidance: employer compliance: guidance by subject: particular occupations: residence and domicile
PT International changed to Charities, Savings & International
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): address risks
CIS link repaired at step 6.9 link to EM0603 at step 8 removed
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): address risks
CIS link at step 6.9 repaired and EM0603 at Step 8 removed SEES PDAC link at step 10 also repaired
Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
CIS link repaired EM0603 removed

published amendments

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): broader coverage
Changed first instance of ES&I to full title.
Supporting Guidance: employer compliance: guidance by subject: working the case: problems due to previous review or compliance check
TAA Technical link replaced
Supporting Guidance: employer compliance: guidance by subject: working the case: Human Rights Act 1998 (HRA) - background
TAA link changed
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): confirm and identify additional risks
Rejections and Returns link amended EM0302 link removed Evasion Referrals and TAA links added
Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
Step 4.3 SEC referrals changed to ES & I CIS link repaired EM0302 removed SEAT link repaired Evasion referrals & TAA links added
Business specific guidance: compliance checks framework (CCF): employer compliance: confirm and identify additional risks
Link for Rejections and Returns amended EM0302 removed Evasion Referral & TAA links added

published amendments

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): roles and responsibilities
First heading - changed first instance of ES&I to full title.
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): employer compliance (CRM): review findings and determine way forward
Dispute Resolution Board name and link updated, also ES & I name replaced SEC EM0302 removed new links for Evasion Referrals and TAA added
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): confirm and identify additional risks
EM0302 removed Evasion Referrals & TAA links added
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - enquiry from the worker
Changed first instance of ES&I to full title.
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - enquiry from the engager
Changed first instance of ES&I to full title.
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - background
Changed first instance of ES&I to full title.
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): regulation 80 determinations and section 8 decisions
Changed ES&I to full title.
Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - embassy unit
redaction removed as requested
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - pre and post transaction rulings and employment income packages
Changed first instance of ES&I to full title.
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - general
Changed first instance of ES&I to full title.

published amendments

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): when advice will be provided to local compliance
Changed first instance of ES&I to full title.
Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: general
bullet point regarding SAFE printouts removed
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): tax tribunals hearings
Changed ES&I to full title.
Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): complete initial review
SME removed from Rejections and Returns link
Business specific: Compliance Checks Framework (CCF): mid-sized business CTSA (MSB CTSA): complete initial review
SME removed from Rejections and Returns link
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): complete initial review
SME removed from Rejections and Returns link
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): complete initial review
SME removed from Rejections and Returns link
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review
SME removed from Rejections and Returns link
Business specific guidance: compliance checks framework (CCF): complete initial review
SME Rejections and Returns amended to remove SME

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 (CRM): 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

published amendments

NPPS Guidance: Offshore Penalties: Corporation Tax (CT)
Images replaced due to system upgrade
NPPS Guidance: issue penalty assessment
Addition of new screen shots
NPPS Guidance: issue calculation summary: issue calculation summary
Addition of new screen shots
NPPS Guidance: about NPPS: system help
Add in new screen shot
NPPS Guidance: about NPPS: NPPS headings
Added in new screen shots
NPPS Guidance: about NPPS: opening a case from the workbasket
Added in new screenshot

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - labour provider units (LPU)
Reference to SI changed to FIS
Supporting Guidance: employer compliance: guidance by subject: working the case: informal interactions with third parties
Reference to SI changed to FIS
NPPS Guidance: Offshore Penalties: Income Tax (IT)
New images required for NPPS upgrade

published amendments

NPPS Guidance: Offshore Penalties: Inheritance Tax (IHT)
Images replaced due to system upgrade
NPPS Guidance: Offshore Penalties: Capital Gains Tax (CGT)
Images needed replacing due to system upgrade

published amendments

Quality Assurance: quality assurance reviews: Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) mandatory time-driven reviews: timing
republish page
republish page
republish page
republish page
republish page

published amendments

Quality Assurance: quality assurance reviews: Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) mandatory time-driven reviews: timing
Republish for Redaction
Republished for redaction
Republish for redaction
Republish for Redaction
Republishing to fix redaction.
republish page
republish page
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): review findings and determine way forward
Group added to CCG DRB step 4.1
Compliance Operational Guidance: COG A to Z
COG904550 link - Title changed from 'SEC' to 'ES&I - when to make a referral' and moved to section 'E'
Compliance Operational Guidance: glossary
Comments box closed
Removed Specialist Employer Compliance (SEC) and replaced with Employment Status & Intermediaries (ES&I)

published amendments

NPPS Guidance: managers' actions: rejection of penalty authorisation
Images replaced due to system upgrade
NPPS Guidance: managers' actions: reassign to team
Images replaced due to system upgrade
NPPS Guidance: suspended penalties: resolving suspended cases: NPPS11 not returned
Changed Take Action to Actions drop-down list
NPPS Guidance: suspended penalties: resolving suspended cases: return of NPPS11 - customer confirms suspension conditions not met
Amended Take Action to Actions drop-down list
NPPS Guidance: managers' actions: dashboard: team work load
Images replaced
NPPS Guidance: managers' actions: dashboard: team performance
Images replaced due to system upgrade
NPPS Guidance: suspended penalties: resolving suspended cases: return of NPPS11 - customer confirms suspension conditions met - no check undertaken
Amended Take Action dropdown to Actions drop-down list
NPPS Guidance: suspended penalties: resolving suspended cases: end of suspension period - initial alert
Amended Local Compliance to ISBC
NPPS Guidance: managers' actions: dashboard: cases with open status
Images replaced due to system upgrade
NPPS Guidance: suspended penalties: maintain suspensions
Added new screenshot
NPPS Guidance: maintain penalty details: input details of the penalty
Added new screenshots
NPPS Guidance: maintain penalty details: will this penalty form part of a contract settlement - yes/no
New screenshots added
NPPS Guidance: maintain tax periods: maintain tax periods
Addition of new screenshot
NPPS Guidance: create an NPPS case: create a case from NPPS icon
Updated screenshots
NPPS Guidance: about NPPS: system help
new screenshots added
NPPS Guidance: about NPPS: NPPS headings
New screenshots added
NPPS Guidance: about NPPS: arrows, icons and other buttons
Removed narrative relating to white and black arrows as they no longer exist
NPPS Guidance: managers' actions: dashboard: cases with closed status
Images replaced due to system upgrade
NPPS Guidance: managers' actions: dashboard: team throughput for last week
Images replaced due to system upgrade
NPPS Guidance: managers' actions: dashboard: daily process resolution for last week
Updated images required
NPPS Guidance: managers' actions: dashboard: export to excel
Images replaced due to system upgrade
Quality Assurance: quality assurance reviews: Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) mandatory time-driven reviews: timing
* replaced with # to make redaction work.
Redaction reapplied. No change to text.
Republish for redaction fix
Republish for redaction

published amendments

NPPS Guidance: take action dropdown: maintain company officer's liability
Spelling corrected
NPPS Guidance: appeals: inaccuracy penalty suspended after it has been charged
Spelling corrected
NPPS Guidance: appeals: withdraw penalty assessment
Spelling corrected
NPPS Guidance: appeals: apply variation to penalty - penalty is reduced to nil
Images replaced due to system upgrade
NPPS Guidance: appeals: apply variation to penalty - penalty is reduced or increased
Images replaced due to system upgrade
NPPS Guidance: appeals: no adjustment - release penalty for collection
Images replaced due to system upgrade
NPPS Guidance: resolve a case: process map - resolve a case
Changed Take Action to Actions drop-down list.
NPPS Guidance: Appeals: Enter/Update Details of an Appeal
Images updated due to system upgrade
NPPS Guidance: issue penalty assessment: process map - issue penalty assessment - will this form part of the contract settlement - yes
Changed Take Action to Actions drop-down list
NPPS Guidance: suspended penalties: resolving suspended cases: penalty suspension conditions met but customer subject to another penalty
Changed Take Action to Actions drop-down list
NPPS Guidance: suspended penalties: process map - acceptance of suspension conditions
Changed Take Action to Actions drop-down list
NPPS Guidance: suspended penalties: process map - maintain suspensions
Changed Take Action to Actions drop-down list
NPPS Guidance: maintain penalty details: create bulk penalty lines
Changed Take Action to Actions drop-down list
NPPS Guidance: Maintain Penalty Details: process map - create bulk penalty lines
Changed Take Action to Actions drop-down list
NPPS Guidance: maintain tax periods: process map - maintain tax periods
Changed Take Action to Actions drop-down list
NPPS Guidance: appeals: reopening a case in NPPS for an appeal
Images replaced due to system upgrade
NPPS Guidance: suspended penalties: resolving suspended cases: return of NPPS11 - customer confirms suspension conditions met - check shows generic conditions not met
Changed Take Action to Actions drop-down list
NPPS Guidance: suspended penalties: resolving suspended cases: return of NPPS11 - customer confirms suspension conditions met - check confirms this
Changed Take Action to Actions drop-down list
NPPS Guidance: Actions drop-down list: Reassign to Team Colleague
Image replaced due to system upgrade
NPPS Guidance: Actions drop-down list: Update linked Cases
All images replaced due to system upgrade
NPPS Guidance: Actions drop-down list: Reassign to Manager
Title of page changed and new screenshot added
NPPS Guidance: Actions drop-down list: Maintain taxpayer/agent
Amended title of page
Added new screenshot
NPPS Guidance: take action dropdown: maintain office details
New Screenshots added and changed Take action to Actions drop-down list
NPPS Guidance: take action dropdown: maintain alert
Amended Take Action to Actions drop-down list
Screenshot changed
NPPS Guidance: further detailed information: Linking a case
New screenshots added
NPPS Guidance: take action dropdown: amend penalty details
Line spacing amended
Images replaced due to system upgrade
NPPS Guidance: resolve a case: resolve a case
New screenshots added
NPPS Guidance: issue penalty assessment
New screenshots formatted

published amendments

NPPS Guidance: case information: case information
reformatted size of screenshots
Addition of new screenshots. Removed out of date note
NPPS Guidance: create an NPPS case: create a case from Caseflow
Changed Select New Penalty to Select NPPS Case
NPPS Guidance: create an NPPS case: process map - create a case from Caseflow
Changed create New Penalty Case to Create NNPS Case
NPPS Guidance: create an NPPS case: create a case from NPPS icon
Changed dropdown to button
changed Create New Penalty Case to Select Create NPPS Case
NPPS Guidance: suspended penalties: acceptance of suspension conditions
Changed Take Action to Actions drop-down list
NPPS Guidance: create an NPPS case: process map - create a case from NPPS icon
Amended Create New Penalty Case to Select Create NPPS Case
NPPS Guidance: about NPPS: system help
Removed screenshot
NPPS Guidance: about NPPS: NPPS headings
Changed Take Action to Actions drop-down list
NPPS Guidance: about NPPS: opening a case from the workbasket
Changed Black arrow to Filter icon

published amendments

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): use information and inspection powers
DMB changed to DM at steps 5.1g & 14.1g
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): use information and inspection powers
DMB changed to DM at steps 5.1g and 14.1g Also link repaired to ch253500 & CH206670
Business specific: Compliance Checks Framework (CCF): use information and inspection powers
DMB changed to DM at steps 5.1g and 14.1g
NPPS Guidance: managers' actions: authorisation of penalty
New screenshots added
NPPS Guidance: managers' actions: rejection of penalty approval
New Screenshots added
NPPS Guidance: issue penalty assessment - issue penalty assessment - will this form part of the contract settlement - yes
Images replaced due to system upgrade

published amendments

Supporting Guidance: employer compliance: guidance by subject: letter of offer: instalment arrangements - payments by direct debit
Replace telephone number with the correct number and remove redaction

published amendments

NPPS Guidance: managers' actions: approval of penalty
New screenshots added
Supporting guidance: employer compliance guidance by subject: penalties: simplified schemes
Guidance on obtaining agreement to consider penalties updated

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

published amendments

Business specific: compliance check framework (CCF): customs and international trade (CIT): calculate and discuss liability
WP445 changes made to SWI
Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CRM): calculate and discuss liability
Amended typo
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): calculate and discuss liability
Further updates made to SWI.
Business specific guidance: compliance checks framework (CCF): employer compliance: calculate and discuss liability
Further amendments made to SWI per WP445.
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
several amendments made to SWI per WP445

published amendments

Business specific: Compliance Checks Framework (CCF): penalties
Content recovered from UAT
New link for Authorising Officers added
Business specific: Compliance Checks Framework (CCF): address risks
EM0603 link deleted as archived.
text recovered from UAT
Text recovered from UAT
Reverting to recover old revision
Links to Notebooks and Recording information updated
Legacy links EM3500,HR62050,EM1820,EM0603,EM1939,EM2012,EM1939 repaired
Legacy links EM3500,HR62050,EM1820,EM0603,EM1939,EM2012,EM1939 repaired
Business specific guidance: compliance checks framework (CCF): need to know: quality
Link updated
Legacy link BCG300 repaired

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: personal tax customer, product & process (PTCPP)
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 (CRM): take informal settlement action
LC removed from Authorising Officers name and link
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): complete initial review
Legacy link to COG221075 replaced
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): review information obtained
2 legacy links replaced - COG19200 and Import and Export links
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): review findings and determine way forward
Legacy EM link replaced
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): prepare case for closure
Legacy link to AHP replaced
Supporting Guidance: employer compliance: guidance by subject: legislation: failure to produce records
Legacy links CH255500, CH20000 & CH200000 repaired
Supporting Guidance: employer compliance: guidance by subject: legislation: challenges to authority
legacy link to CH255520 repaired
Supporting Guidance: employer compliance: guidance by subject: legislation: authority to inspect, copy or remove contractor records
Legacy links to CH21075 & CH255500 repaired
Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CRM): address risks
Legacy links replaced
Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CRM): review findings and determine way forward
Legacy links replaced
Supporting Guidance: employer compliance: guidance by subject: legislation: authority to inspect, copy or remove PAYE and NICs records
Three legacy links repaired
Supporting Guidance: employer compliance: guidance by subject: legislation: introduction
legacy links to CH262200 and CH21060 repaired
Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CRM): prepare case for closure
legacy links replaced
Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): staff employees
2 x legacy links to EIM replaced
Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): overview
Legacy link to EIM71300 replaced
Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CRM): penalties
link to VATCEP, EXCEP & CCEP replaced with CEP
Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): confirm and identify additional risks
VSME5160 corrected to VSME5150 which has correct link
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): address risks
legacy links to EM and HR62050 replaced
Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): address risks
Legacy links to EM replaced
Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): prepare case for closure
legacy links replaced
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: prepare case for closure
Legacy link to AHP 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): confirm and identify additional risks
SME removed from rejections and returns link
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks
legacy links to EM, HR62050 and vsme5450 replaced
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): review findings and determine way forward
Legacy link to EM page replaced
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
Legacy links to AHP, SCAC and Business Information Unit repaired
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties
link to VATCEP, EXCEP & CCEP replaced with CEP
Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward
Legacy links to EM and Companies House replaced
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward
Legacy links to EM and Companies House replaced
Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure
Legacy links to EM and AHP replaced
Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): review findings and determine way forward
Legacy links to EM replaced
Business specific guidance: compliance checks framework (CCF): employer compliance: take informal settlement action
Link to Authorising Officers added at step 3
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
Legacy links repaired - EM6410,AHP, EM2150 & EM3975
Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
Legacy links repaired - EM1939,EM2032,Companies House & EM1814
Business specific guidance: compliance checks framework (CCF): employer compliance: penalties
Link to Authorising Officers reinstated
Business specific: Compliance Checks Framework (CCF): take informal settlement action
Link to EM7411 added at step1 New link to Authorising Officers added
Business specific: Compliance Checks Framework (CCF): prepare case for closure
Legacy links repaired - EM1975, EM3830, EM6410, EM2150, EM3975 & AHP
Business specific: Compliance Checks Framework (CCF): penalties
Authorising officers link repaired
Business specific guidance: compliance checks framework (CCF): need to know: quality
Link repaired

published amendments

NPPS Guidance: appeals: withdraw penalty assessment
VAT675 completion instrs updated
NPPS Guidance: appeals: apply variation to penalty - penalty is reduced to nil
VAT675 completion instrs updated
NPPS Guidance: appeals: apply variation to penalty - penalty is reduced or increased
VAT 675 completion instrs updated
NPPS Guidance: appeals: no adjustment - release penalty for collection
VAT 675 completion instrs updated
NPPS Guidance: Appeals: Enter/Update Details of an Appeal
VAT 673 new completion instrs added
Magnify Guidance: security: data protection
Link to Central Policy FOI replaced
Magnify Guidance: security: freedom of information
Link replaced to Central Policy FOI
NPPS Guidance: maintain penalty details: input details of the penalty
Added additional info on the new Save As Draft button. Legacy link to CH406000 also repaired
PDAC Guidance: further detailed information: frequently asked questions
Legacy link to SAOG19200 repaired
PDAC Guidance: about PDAC: accessing PDAC
Legacy link to install SEES replaced
Our Conduct and Behaviour: health and safety of the customer
legacy links to CH255505, HR62040 & CECCG1530 repaired
Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: voluntary disclosure
Legacy link to expat protocol replaced
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme: CIS - until 5 April 2007 - payments to a third party
Link to CIS1411 replaced
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme: CIS - until 5 April 2007 - vouchers
Text for further information for all 3 vouchers removed as no current links found
Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): WRA not operated
Legacy link EIM20000 repaired
Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodging allowance action required by the employer
Legacy links EIM71308,EIM71310 & EIM71309 repaired
Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodging allowance conditions of payment and action required by CIO
Legacy links EIM50625,EIM71308,EIM71310 & EIM71309 repaired
Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodging allowance
Legacy link EIM71307 repaired
Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): periodic visits home
Legacy link EIM50625 repaired
Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): season tickets
Legacy link EIM06300 repaired
Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): daily travel payments
Legacy link EIM71306 - repaired
Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): known agreements
Legacy link EIM71320 repaired
Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): agency workers
Legacy link EIM71319 repaired
Supporting Guidance: employer compliance: guidance by subject: net pay arrangements: deductions from gross pay before tax
Legacy link EIM42750 repaired
Supporting Guidance: employer compliance: guidance by subject: free of tax payments: FOT system applicable but not used
Legacy link repaired PAYE20035
Supporting Guidance: employer compliance: guidance by subject: free of tax payments: gross payments and 'net' (free of tax FOT) payments - overview
Legacy links PAYE20035 & PAYE72025 repaired
Supporting Guidance: employer compliance: guidance by subject: status: providing an opinion
Legacy link ESM0107 - Repaired
Supporting Guidance: employer compliance: guidance by subject: working the case: informal interactions with third parties
Legacy links repaired - CH23600,SIOG6500,SIOG6200, CH40000 & Civil Fraud Avoidance Page

published amendments

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: members of the tribunal system or clerks to the tribunal system responsible for inaccuracy
SI replaced with FIS ERT changed to EMT
Business specific guidance: compliance checks framework (CCF): need to know: caseflow
Link to new system guidance now added
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: HM Revenue & Customs employee keeps pay records or responsible for inaccuracy
SI changed to FIS ERT replaced with EMT
Supporting Guidance: employer compliance: guidance by subject: liaison: personal tax customer, product & process (PTCPP) - CIS advisory team (CISAT)
PTCPP added at 3 sections to replace PAYE, SA & NIC (PSN)

published amendments

Business specific: compliance check framework (CCF): VAT Pre-Creds: close on system
Step 2 / Additional info - Removed link VSME28190.
Business specific: compliance check framework (CCF): VAT Pre-Creds: prepare case for closure
Step 1 / Additional info - removed link VSME28200.
Business specific: compliance check framework (CCF): VAT Pre-Creds: confirm and identify additional risks
Step 3 / Additional info - Removed link VSME5160 (observed this opened VSME5150).
Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CRM): address risks
Step 1 / Additional info - removed link VSME5450.
Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): address risks
Step 1 / Additional info - removed VSME5450 link and Step 6 / Additional info - removed VSME5220.
Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): confirm and identify additional risks
Step 4 / Additional info - removed link to VSME5150.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): decide how to resolve compliance check
Step 1 / Additional info - removed link to VSME28220.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks
Step 1 under Additional Info - Removed links VSME5450 and VSME28000.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): take formal settlement action
Step 3 / Additional Info - removed link to VSME28220.

published amendments

Compliance measures: operational guidance: Future Revenue Benefit: does FRB apply?
Changed link name from SME, Individuals.... to ISBC and WMBC.
Compliance Measures: cash collected: outputs of VAT interventions will be scored as Net Additional Liability
Replaced one instance of LC with ISBC/WMBC.
Compliance Measures: revenue protected - revenue loss prevented and future revenue benefit: what is Future Revenue Benefit (FRB)?
Typo - Removed 'D' from 'DS01' in first para.

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
Business specific: compliance check framework (CCF): need to know: CIT evasion PN300 meeting
CCEP link replaced with new link to CEP - Civil Evasion Penalties
Business specific: Compliance Checks Framework (CCF): penalties
VATCEP link redone as replaced with CEP - Civil Evasion Penalties

published amendments

Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): error correction - HMRC find an inaccuracy
Added guidance on correcting an EPS submission
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): gross payment registration - referral to functional lead team for withdrawal authorisation
minor formatting
Updated and the stencils are now available in SEES. Reformatted and bullets added.

published amendments

NPPS Guidance: issue calculation summary: issue calculation summary
Minor change to text regarding authorisation officer.
Business specific guidance: compliance checks framework (CCF): value added tax (VAT): take formal settlement action
Advise where you can find the VAT641

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - wealthy
Archiving reason text added
Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): status - local compliance
All wording in reference to LC removed (WP420)

published amendments

NPPS Guidance: issue penalty assessment
Enhancements made to the guiance and new screenshots added
Enhancements to guidance made and new screenshots added
NPPS Guidance: maintain penalty details: input details of the penalty
enhancements made to the guidance and new screen shots added
Images replaced due to upgrade
NPPS Guidance: maintain penalty details: will this penalty form part of a contract settlement - yes/no
Enhancement made to the guidance and new screen shots added.
NPPS Guidance: maintain tax periods: maintain tax periods
Guidance has been enhanced and new screen prints added
Guidance has been enhanced. Added in New Screen prints.

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: appeals procedure
DRB now referred to as the CCG DRB
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: Inheritance Tax (IHT)
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
NPPS Guidance: further detailed information: Linking a case
Images replaced due to upgrade

published amendments

NPPS Guidance: maintain tax periods: maintain tax periods
Formatting changes to screenshots
Supporting Guidance: employer compliance: guidance by subject: liaison: charities, public bodies and complex employment
First sentence deleted and second sentence amended to begin with 'The Public Bodies Group' instead of 'The Group'
Our Conduct and Behaviour: personal safety: record of appointments
Updated link to pre-visit checklist.
Supporting Guidance: employer compliance: guidance by subject: liaison: tax administration advice
Reference to ES&I removed
NPPS Guidance: take action dropdown: contents
Enhancements to guidance, new page set up
Enhancements to the guidance and new page created
Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: pecuniary liabilities and benefits
Short paragraph removed
NPPS Guidance: further detailed information: offshore penalties
New screenshot added
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): calculate and discuss liability
the word group added to CCG references
Business specific guidance: compliance checks framework (CCF): employer compliance: calculate and discuss liability
the word group added to CCG references
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
DRB now amended to CCG DRB. Minor formatting corrected.
NPPS Guidance: maintain penalty details: input details of the penalty
Updgrades to the guidance, new screenshots added

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: appeals procedure
appeal template changed
NPPS Guidance: issue penalty assessment
Formatting changes to screenshots

published amendments

Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): review findings and determine way forward
New step 3.1 re potential yield over £1m
Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CRM): calculate and discuss liability
addition of the word group in reference to CCG

published amendments

Supporting Guidance: employer compliance: guidance by subject: real time information (RTI): RTI returns
removed reference to BROCS system no longer used
Alternative rights of recovery (PAYE directions): general: files required
removed BROCS as per system update
Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: P35 omissions and PAYE reconciliations (up to and including 2012-13) - tax and NIC deducted left off the P35 and other liabilities identified
changed BROCS to ETMP as per system change
Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: P35 omissions and PAYE reconciliations (up to and including 2012-13) - correct amount of tax and NIC deducted but not paid in full
changed BROCS to ETMP as per system update
Supporting Guidance: employer compliance: guidance by subject: liaison: charities, public bodies and complex employment
Title updated

published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: large business (employer compliance) (LB (EC))
Ref to LC and dispensations removed

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.
Supporting guidance: employer compliance: guidance by subject: legislation: contents
Title amended from SME to ISBC
Supporting Guidance: employer compliance: guidance by subject: legislation: introduction
Title amended to replace SME with ISBC
Supporting Guidance: employer compliance: guidance by subject: legislation: authority to inspect, copy or remove PAYE and NICs records
Title amended to replace SME with ISBC
Supporting Guidance: employer compliance: guidance by subject: legislation: challenges to authority
Title amended to replace SME with ISBC
Supporting Guidance: employer compliance: guidance by subject: legislation: authority to inspect, copy or remove contractor records
Title amended to replace SME with ISBC
Supporting Guidance: employer compliance: guidance by subject: legislation: failure to produce records
Title amended to replace SME with ISBC

published amendments

NPPS Guidance: maintain penalty details: create bulk penalty lines
Enhancements to guidance, new screenshots added.

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 (CRM): 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 (CRM): 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: compliance check framework (CCF): excise alcohol and tobacco: take formal settlement action
Added 'Alcohol and Tobacco' to step 3.2.a.i.
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 oils: address risks
Note added at top for Oils PDA
Business specific: compliance check framework (CCF): excise alcohol and tobacco: review information obtained
Step 1 - sub heading changed to General Oils
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.
Business specific: compliance check framework (CCF): excise alcohol and tobacco: complete initial review
Step 1.5 and 1.6 updated for Oils PDA. Removed step 8 re CCG DRB and subsequent renumbering.
Business specific guidance: compliance checks framework (CCF): excise: determine type of check
New step 1.2 added.
Business specific guidance: compliance checks framework (CCF): excise: complete initial review
Additional sentences added at Step 1.5
Supporting Guidance: employer compliance: guidance by subject: large business: risk assessment
Wording of Anti Avoidance Group link updated
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: large business: liaison between teams
Reference to Large and Complex (L&C) removed
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
Supporting Guidance: employer compliance: guidance by subject: liaison: evasion management teams
Reference to ERT changed to EMT
Compliance Operational Guidance: COG A to Z
Further updates x 2 replacing SEC with ES&I. Reference to ERT changed to EMT
Compliance Operational Guidance: glossary
Reference to ERT changed to EMT

published amendments

Business specific guidance: compliance checks framework (CCF): need to know: quality
Reference to ERT changed to EMT Broken link to FAQ for Strategy and Performance/Quality repaired

published amendments

Supporting guidance: employer compliance: guidance by subject: legislation: contents
Remove ISBC from chapter title Section contents titles updated
Supporting Guidance: employer compliance: guidance by subject: legislation: introduction
ISBC removed from title
Supporting Guidance: employer compliance: guidance by subject: legislation: authority to inspect, copy or remove contractor records
Remove ISBC from title
Supporting Guidance: employer compliance: guidance by subject: legislation: challenges to authority
Remove ISBC from title
Supporting Guidance: employer compliance: guidance by subject: legislation: failure to produce records
Removed ISBC from title
Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): regulation 13 income tax (construction industry scheme) regulations 2005 - process
Guidance on 'Immediately issuing Regulation 13 determinations' added and general update for language and tone
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: legislation: authority to inspect, copy or remove PAYE and NICs records
Title amended to remove ISBC as the guidance covers all business areas.

published amendments

NPPS Guidance: issue penalty assessment
Point 5 updated to reflect enhancement to NPPS

published amendments

Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: how payments on account are allocated
updated EFORM information on bullet points as per work plan item.

published amendments

Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: amending a charge
Changed made as per request from work plan item
Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: unlocking payments on account
Changed to SAFE team Edinburgh and inserted comment regarding completed stencils to be sent via EFORM to Destination office.
Supporting Guidance: employer compliance: guidance by subject: letter of offer: instalment arrangements - payments by direct debit
change to telephone number
Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: reopening a contract settlement
Inserted Centralised SAFE Team

published amendments

NPPS Guidance: about NPPS: Disability Discrimination Act view
Added in a screen shot
NPPS Guidance: about NPPS: NPPS headings
Removing words to make it accessible such as 'orange button', 'black cross' and abbreviated words in full.
NPPS Guidance: about NPPS: arrows, icons and other buttons
Updating wording to make it accessible, removing words relating to colour i.e. orange button, black cross etc.
Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: general
WP457 requested changes made

published amendments

Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: lump sum offers with more than 30 days to pay
change date at bottom to 13/1/09
Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: instalment offers
clearer instructions provided
Our Conduct and Behaviour: notebooks used to record compliance checks: contents
Page archived

published amendments

Our Conduct and Behaviour: notes of meeting: general
Guidance moved to the Compliance Handbook
Our Conduct and Behaviour: notebooks used to record compliance checks: recording the issue of notebooks
Guidance moved to the Compliance Handbook
Our Conduct and Behaviour: notebooks used to record compliance checks: contents
Page archived

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: take informal settlement action
additional info column was in 2 parts. Additional info moved into single column.
Quality diamonds needed to be reinstated.

published amendments

Quality Assurance: intervention planning: type of Intervention Plan
Caseflow Intervention Plan added to CITEX

published amendments

PDAC Guidance: manager and authorisation: passwords
Link updated from CPPG helpdesk to CMCC helpdesk

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: take informal settlement action
Quality diamonds needed to be reinstated.

published amendments

Business specific guidance: compliance checks framework (CCF): employer compliance: close on system
Step 3 updated and CIS menu added.
Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
Step 13 updated and CIS menu added.
Business specific guidance: compliance checks framework (CCF): employer compliance: take informal settlement action
Updates to steps 1,2 and 3 and CIS menu added.
Quality diamonds needed to be reinstated.
Business specific guidance: compliance checks framework (CCF): employer compliance: take formal settlement action
Complete review and update of SWI incorporating CIS.
Business specific guidance: compliance checks framework (CCF): employer compliance: decide how to resolve compliance check
Step 1 updated for CIS and menu added.
Business specific guidance: compliance checks framework (CCF): employer compliance: penalties
Some links at step 1 updated. New step2.2 and CIS menu added.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): take informal settlement action
New step 3.1 and subsequent renumbering.
Business specific: Compliance Checks Framework (CCF): review information obtained
Updated step 1 re CIS and CIS menu added.
Business specific guidance: compliance checks framework (CCF): employer compliance: calculate and discuss liability
Step 1 updated re CIS. CIS menu added.
Business specific: Compliance Checks Framework (CCF): use information and inspection powers
CIS menu added.
Business specific: Compliance Checks Framework (CCF): response received or no response to contact
CIS added at step 1.4 and menu.
Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
New title and other changes at Step 2. New step 4.7 and CIS menu added.
Business specific guidance: compliance checks framework (CCF): complete initial review
Step 4 and menu updated for CIS.
Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
New step 1.3a and 6.5 re CIS. CIS menu added.
Business specific: Compliance Checks Framework (CCF): take informal settlement action
New step 1.1 and subsequent renumbering.
Business specific guidance: compliance checks framework (CCF): employer compliance: issue opening letter and make the follow up telephone call
New step 3.2a and CIS menu added.
Business specific: Compliance Checks Framework (CCF): invigilation
CIS menu added.
Business specific: Compliance Checks Framework (CCF): unannounced visit - first contact
CIS menu added.
Business specific: Compliance Checks Framework (CCF): make telephone call - first contact
CIS menu added.
Business specific guidance: compliance checks framework (CCF): employer compliance: determine type of check
Quality diamonds reinstated, COG909390 removed, CIS menu added.
Business specific: Compliance Checks Framework (CCF): plan unannounced visit
CIS menu added.
Business specific: Compliance Checks Framework (CCF): plan covert activity
CIS menu added.
Business specific guidance: compliance checks framework (CCF): employer compliance: confirm and identify additional risks
SWI updated for CIS
Business specific: Compliance Checks Framework (CCF): allocate case
CIS added to menu

published amendments

NPPS Guidance: managers' actions: approval of penalty
Enhancements made and new screen prints added.
NPPS Guidance: managers' actions: authorisation of penalty
Enhancements and new screen shots added
NPPS Guidance: managers' actions: rejection of penalty authorisation
Enhancements and new screenshot added
NPPS Guidance: maintain penalty details: input details of the penalty
Enhancements and screenshots added
New screen shot and enhancements made
Business specific: compliance check framework: contents
CIS menu contents added
Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - incentive award schemes
Incentive Award Unit (IAU) moved to Waterview Park, Washington

published amendments

NPPS: contents
New COG added
New COGS added for SDRS team
New COG guidance added for VAT 292 VALID Team
New COG added for VAT292 Assign to VALID team
Brand New Manual COG added
VAT 292 Assign to VALID Team
amended wording

published amendments

Business specific: compliance check framework (CCF): customs and international trade (CIT): take formal settlement action
Removed link to RTBH at step 1.

published amendments

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): review information obtained
New step 1.3. Note added re Pre Creds with link to VATRS
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): confirm and identify additional risks
Updates to step 1 re CIS
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): complete initial review
Step 3 text added re EC CIS
Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): complete initial review
Step 3 text added re EC-CIS

published amendments

Supporting Guidance: employer compliance: guidance by subject: employment related securities: penalties: contents
Remove EMI only from the title for COG945400
Supporting guidance: employer compliance guidance by subject: employment related securities: penalty where a return contains a material inaccuracy
Remove EMI only from the title

published amendments

Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): take formal settlement action
Complete review
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): close on system
Steps 2.1 and 2.2 updated.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): prepare case for closure
Step 12.1d EC CIS referral removed. COG909155 removed COG915605 added.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): take informal settlement action
New steps 1.2 and 2.1b.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): decide how to resolve compliance check
New steps 1.1c and 1.3b.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): penalties
Updated links at step 1.2ii and 1.10. New step 2.3.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): calculate and discuss liability
Step 1.4, 1.5a and 1.5b updated.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): review findings and determine way forward
Added CIS content at step 2. New step 4.8 with links.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): issue opening letter and make the follow up telephone call
New step 3.2a.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): determine type of check
Removed COG link at step 1.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): response received or no response to contact
CIS added at step 1.
Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CRM): address risks
New steps 1.1 and 1.3a.
Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
Step 1 text added for Oils PDA.

published amendments

VAT 292 - VALID Team
Images added to new COG for VAT 292 VALID screen
VAT 292 Assign to VALID Team
Minor spacing change
Minor change to image siza
New COG added for new VAT292 screen in NPPS