COG906500 - Supporting Guidance: employer compliance: guidance by subject: open year inaccuracies: contents
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COG906510Overview and Definition of Terms Current, Earlier, Open and Closed Years, Open and Closed Return Periods
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COG906520How to Make an Open Year Adjustment
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COG906525How to make an Open Tax Period Adjustment
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COG906530Action to Take Where Serious Evasion Suspected
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COG906540No P46 or RTI starter checklist (or equivalent) Held - Existing Employee
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COG906550No P46 or RTI starter checklist (or equivalent) Held - Employee has Left
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COG906560Claim for Equitable Liability by the Employee
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COG906570Advice Given - Follow Up Action to Take
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COG906590Caseflow - How to Calculate Current year Liability/Future Revenue Benefit (FRB)
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COG906600When to Include the Open year/Open Tax Periods in a Class 6 Settlement
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COG906610New Schemes (Previously Pseudo Schemes)
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COG906620Student Loan Deductions