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  1. Home
HMRC internal manual

Compliance Operational Guidance

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
9 May 2024 - See all updates
  1. Back to contents
  2. COG900000
  3. COG900200

COG913000 - Supporting Guidance: employer compliance: guidance by subject: free of tax payments: contents

  1. COG913010
    Gross Payments and 'Net' (Free of Tax FOT) Payments - Overview
  2. COG913020
    FOT System in Operation - Checks to Perform
  3. COG913030
    FOT System Applicable But Not Used
  4. COG913040
    FOT Payment - Action to Take Where Part of Pay is 'Gross' and Part is 'Net'
  5. COG913050
    Net' FOT Payments - Treatment for NIC
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