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Updates: Compliance Operational Guidance

2024

9 May 2024 published amendments

Our Conduct and Behaviour: establishing how many officers should carry out a visit

Second paragraph amended. And the final paragraph regarding HR5128 removed as it is obsolete and the guidance can now be found on Service Central

2022

8 September 2022 published amendments

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

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

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

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

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

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

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

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

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

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

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

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

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

Archived due to Ocelot transfer

1 June 2022 published amendments

Magnify Guidance: introduction to Magnify: background to Magnify

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

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

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

Magnify Guidance: introduction to Magnify: making use of Magnify

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

Magnify Guidance: opening Magnify: interaction with documentum

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

Magnify Guidance: opening Magnify: access routes into Magnify

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

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

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

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

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

Magnify Guidance: opening Magnify: CT risk mart

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

Magnify Guidance: the screen layout: default view

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

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

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

Magnify Guidance: the screen layout: changing your view

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

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

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

25 May 2022 published amendments

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

Redirect to Ocelot

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

Redirect to Ocelot

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

Redirect to Ocelot

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

Redirect to Ocelot

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

Redirect to Ocelot

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

Redirect to Ocelot

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

Redirect to Ocelot

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

Redirect to Ocelot

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

redirect to ocelot

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

Redirect to Ocelot

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

Redirect to Ocelot

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

Redirect to Ocelot

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

Redirect to Ocelot

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

Redirect to Ocelot

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

Redirect to Ocelot

31 March 2022 published amendments

COG - Compliance Operational Guidance: update index

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: Recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: Recent changes to this guidance

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: changes 28 March 2013

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: changes 8 December 2014

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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28 March 2022 published amendments

Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operation Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operation Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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

Compliance Operational Guidance: recent changes

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

Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: recent changes

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Compliance Operational Guidance: changes 7 July 2014

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Compliance Operational Guidance: recent changes

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11 March 2022 published amendments

10 March 2022 published amendments

2021

21 October 2021 published amendments

19 August 2021 published amendments

13 August 2021 published amendments

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

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

23 February 2021 published amendments

19 February 2021 published amendments

PDAC Guidance: about PDAC: contents

PDAC No longer used Guidance set to draft so users cannot access.

PDAC Guidance: about PDAC: security

PDAC No longer used Guidance set to draft so users cannot access.

PDAC Guidance: about PDAC: accessing PDAC

unpublished

PDAC Guidance: about PDAC: buttons available in PDAC

PDAC No longer used Guidance set to draft so users cannot access.

Penalty Decsions and Actions Checklist (PDAC) Tabs

unpublished

PDAC Guidance: about PDAC: guidance button

upublished

PDAC Guidance: about PDAC: accessibility and editing functions

PDAC No longer used Guidance set to draft so users cannot access.

PDAC Guidance: about PDAC: introduction to outputs

unpublsihed

PDAC Guidance: creating a PDAC

unpublished

PDAC Guidance: case information: overview tab: contents

Unpublished

PDAC Guidance: case information: overview tab: introduction

unpublished

PDAC Guidance: case information: overview tab: description of findings

Unpublished

PDAC Guidance: case information: overview tab: penalty type

unpublished

PDAC Guidance: case information: overview tab: tax regime

unpublished

PDAC Guidance: case information: overview tab: penalties for multiple periods - first period start date, number of periods and period frequency fields

unpublished

PDAC Guidance: case information: overview tab: add PLR

unpublished

PDAC Guidance: case information: overview tab: delayed tax

unpublished

PDAC Guidance: case information: overview tab: grouped penalty

PDAC No longer used Guidance set to draft so users cannot access.

PDAC Guidance: case information: factsheets tab

unpublished

PDAC Guidance: case information: behaviour tab

unpublished

PDAC Guidance: case information: disclosure tab

unpublished

PDAC Guidance: case information: suspension tab

unpublished

PDAC Guidance: case information: MDTRC/reasonable excuse/de-minimis tab

unpublished

PDAC Guidance: case information: underassessment tab

unpublished

PDAC Guidance: case information: adjustments tab

unpublished

PDAC Guidance: manager and authorisation: contents

unpublished

PDAC Guidance: manager and authorisation: introduction

unpublished

PDAC Guidance: manager and authorisation: manager recording

unpublished

PDAC Guidance: manager and authorisation: authorisation and unlocking

unpublished

PDAC Guidance: outputs: contents

unpublished

PDAC Guidance: outputs: introduction - NPPS100

unpublished

PDAC Guidance: outputs: creating the NPPS100S - penalty explanation schedule

unpublished

PDAC Guidance: outputs: creating the NPPS100 and NPPS101

unpublished

PDAC Guidance: outputs: VAT292

unpublished

PDAC Guidance: outputs: serious defaulters reporting system

unpublished

PDAC Guidance: outputs: outputting PDAC data to a text file

unpublished

PDAC Guidance: outputs: printing PDAC outputs

unpublished

PDAC Guidance: closure: contents

unpublished

PDAC Guidance: closure: closure tab

unpublished

PDAC Guidance: closure: storing the PDAC

unpublished

PDAC Guidance: appeals and reviews

unpublished

2020

16 June 2020 published amendments

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

updated with guidance on setting the extra support signal on Caseflow

22 April 2020 published amendments

24 March 2020 published amendments

18 March 2020 published amendments

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

Updated page with revised Insolvency guidance from Measures

10 February 2020 published amendments

Serious Defaulter Reporting System (SDRS)

updated action added in Case Closed and removed No further action

2019

23 December 2019 published amendments

NPPS Guidance: create an NPPS case: process map - create a case from NPPS icon

I have unpublished this page to fall into line with the policy of unpublishing process maps in the NPPS COGs

NPPS Guidance: create an NPPS case: process map - create a case from Caseflow

Page unpublished in line with policy of unpublishing process maps in NPPS COGs

NPPS Guidance: create an NPPS case: process map - returning to Caseflow from NPPS

Page unpublished in line with policy of unpublishing process maps in NPPS COGs

12 December 2019 published amendments

Compliance Measures: cash collected: litigation

New Purdah and Litigation guidance

1 November 2019 published amendments

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

updated link

old cog removed

90697 added

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

28 October 2019 published amendments

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

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

25 October 2019 published amendments

24 October 2019 published amendments

2 August 2019 published amendments

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

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

NPPS Guidance: issue calculation summary: process map - issue calculation summary

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

NPPS Guidance: issue penalty assessment: process map - issue penalty assessment

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

Serious Defaulter Reporting System (SDRS)

Text needed to be redacted as CH was referred to.

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

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

NPPS Guidance: resolve a case: process map - resolve a case

Now unpublished as per policy regarding transfer of guidance to Ocelot.

NPPS Guidance: appeals: process map - reopen of NPPS case

Now unpublished as per policy regarding transfer of guidance to Ocelot.

1 August 2019 published amendments

NPPS Guidance: Maintain Penalty Details: process map - create bulk penalty lines

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

NPPS Guidance: suspended penalties: process map - maintain suspensions

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

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

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

31 July 2019 published amendments

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

Redacted text due to reference to the Compliance Handbook

NPPS Guidance: maintain tax periods: process map - maintain tax periods

Now unpublished due to policy on unpublishing process maps in readiness for transfer of guidance to Ocelot

10 July 2019 published amendments

NPPS Guidance: Take Action Dropdown: Maintain Office Details

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

9 July 2019 published amendments

NPPS Guidance: case information: process map - case information

Unpublished in line with policy of unpublishing process map pages.

25 June 2019 published amendments

31 May 2019 published amendments

22 March 2019 published amendments

15 March 2019 published amendments

NPPS Guidance: Suspended Penalties: Acceptance of Suspension Conditions

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

11 February 2019 published amendments

2018

14 December 2018 published amendments

Quality Assurance: contents

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Quality Assurance: introduction: contents

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Quality Assurance: introduction: aims of the quality assurance process

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Quality Assurance: introduction: overview of the quality assurance process

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Quality Assurance: introduction: roles and responsibilities: contents

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

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Quality Assurance: introduction: roles and responsibilities: Governance and Quality Team

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

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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)

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Quality Assurance: introduction: roles and responsibilities: manager of managers (Business Unit Head/Team Leader)

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Quality Assurance: introduction: roles and responsibilities: manager

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Quality Assurance: introduction: roles and responsibilities: coach and mentor

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Quality Assurance: introduction: roles and responsibilities: caseworkers/front line staff with direct customer contact

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Quality Assurance: introduction: roles and responsibilities: PaceSetter

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Quality Assurance: introduction: quality assurance and appraisal process

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Quality Assurance: introduction: quality assurance and the performance board

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Quality Assurance: introduction: Large Business strategy

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Quality Assurance: risks to quality: contents

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Quality Assurance: risks to quality: definition of a risk to quality

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Quality Assurance: risks to quality: identifying a risk for the Quality Risk Plan

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Quality Assurance: risks to quality: assessing a risk for a Quality Risk Plan

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

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Quality Assurance: risks to quality: The Quality Risk Plan: introduction

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Quality Assurance: risks to quality: the Quality Risk Plan: key features of a Quality Risk Plan (QRP)

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Quality Assurance: risks to quality: the Quality Risk Plan: completing a Quality Risk Plan (QRP)

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Quality Assurance: risks to quality: examples of risks to quality for Quality Risk Plans (QRPs) and Workplace Assessment (WPA) reviews: contents

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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 Quality Risk Plan (QRP)

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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

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Quality Assurance: risks to quality: Quality Risk Plan - preparing the template

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Quality Assurance: quality assurance reviews: contents

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Quality Assurance: quality assurance reviews: introduction

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Quality Assurance: quality assurance reviews: links to PaceSetter and performance management tools

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Quality Assurance: quality assurance reviews: purpose of the review

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Quality Assurance: quality assurance reviews: who should undertake them?

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Quality Assurance: quality assurance reviews: questions to ask

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Quality Assurance: quality assurance reviews: examples of key events

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Quality Assurance: quality assurance reviews: hot reviews: contents

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Quality Assurance: quality assurance reviews: hot reviews: introduction

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Quality Assurance: quality assurance reviews: hot reviews: key events and timing

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Quality Assurance: quality assurance reviews: hot reviews: mandatory actions before settlement of compliance checks

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Quality Assurance: quality assurance reviews: cold reviews: contents

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Quality Assurance: quality assurance reviews: cold reviews: introduction

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Quality Assurance: quality assurance reviews: cold reviews: key events and timing

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

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

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

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Quality Assurance: quality assurance reviews: outcome of reviews

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Quality Assurance: quality standards: contents

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Quality Assurance: quality standards: introduction

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Quality Assurance: quality standards: aims of quality standards

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Quality Assurance: quality standards: quality standards as a tool for managers and staff

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Quality Assurance: quality standards: interaction with other performance tools

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Quality Assurance: quality standards: contents

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Quality Assurance: quality standards: introduction

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Quality Assurance: quality standards: business specific and non-compliance areas

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Quality Assurance: quality standards: compliance activity

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Quality Assurance: quality standards: Hidden Economy Group (HEG): contents

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Quality Assurance: quality standards: Hidden Economy Group (HEG): background

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Quality Assurance: quality standards: Hidden Economy Group (HEG): basic checks

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Quality Assurance: quality standards: Hidden Economy Group (HEG): credibility and lifestyle checks

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Quality Assurance: quality standards: Hidden Economy Group (HEG): recording information

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Quality Assurance: quality standards: Hidden Economy Group (HEG): quality standards

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Quality Assurance: quality standards: Hidden Economy Group (HEG): quality standards assessment form

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Quality Assurance: quality standards: compliance centres: contents

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Quality Assurance: quality standards: compliance centres: background

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Quality Assurance: quality standards: compliance centres: compliance centres

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Quality Assurance: quality standards: compliance centres: quality standards assessment

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Quality Assurance: quality standards: International Trade and Excise (CITEX) specific quality standards: contents

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Quality Assurance: quality standards: International Trade and Excise (CITEX) specific quality standards: preparing for an intervention

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Quality Assurance: quality standards: International Trade and Excise (CITEX) specific quality standards: credibility checks

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Quality Assurance: quality standards: International Trade and Excise (CITEX) specific quality standards: documentation available for checks

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Quality Assurance: quality standards: International Trade and Excise (CITEX) specific quality standards: specific and technical standards

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Quality Assurance: quality standards: International Trade and Excise (CITEX) specific quality standards: recording information after an intervention

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Quality Assurance: quality standards: International Trade and Excise (CITEX) specific quality standards: summary of quality standards

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Quality Assurance: quality standards: CITEX specific quality standards: quality standards assessment form

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Quality Assurance: glossary of terms: contents

Links to content archived

Quality Assurance: glossary of terms: abbreviations

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Quality Assurance: glossary of terms: definitions

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

Inserted link to COG17540.

Compliance Measures: Deterrent Effect: what is Deterrent Effect?

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

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

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

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

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

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

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

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

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

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

Removed reference and links to COG290500 and COG290550.

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

Add reference to any opening letters

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

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

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

NPPS100 to NPPS1

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

Updates for new legislation for Landfill Tax

Business specific guidance: compliance checks framework (CCF): excise: address risks - desk based: post detection audit (tobacco)

Page archived. Excise Alcohol and Tobacco SWIs now available at COG291000.

Business specific guidance: compliance checks framework (CCF): excise: address risks - desk based: post detection audit (oils)

Page archived. Excise Oils SWIs now available at COG292000.

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 oils: unannounced visit-first contact

formating

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

Changes to step 6.1 and 6.5 re DLMO.

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

PBG VAT CRM added to navigation

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

PBG VAT CRM added to navigation

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

Additional key point about deleting from temporary document stores

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

Step 1.4 additional text about considering factsheets required.

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

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

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

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

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

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

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

Removed link to RTBH at step 1.

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

DM Link repaired

Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: factsheets replacing codes of practice

Page archived

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

Updates necessary for up to date operational accuracy

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

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

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

Broken link

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

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

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

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

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

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

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

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

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

Added new first para including link to COG905085.

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

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

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

Updated for Apprenticeship Levy

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

3rd bullet - Replaced RIS Automated Mailbox.

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

TAA link changed

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

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

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

Changes to layout

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

changes to layout

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

Changes to layout

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

Changes to layout

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

Changes to layout

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

updated to reflect 6 April 2016 changes

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

Clarification - this does not apply to LB teams

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

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

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

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

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

Guidance on obtaining agreement to consider penalties updated

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

formatting

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

New guidance on applying s72 penalty

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

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

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

Selected text for redaction

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

Amendments to make guidance more operationally accurate and up to date

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

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

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

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

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

New contact details for Regulation 72F advice

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

New contract details for Local Compliance

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

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

NPPS Guidance: Actions dropdown: Amend Penalty Details

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

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

Remove EMI only from the title

19 November 2018 published amendments

31 October 2018 published amendments

NPPS Guidance: Offshore Penalties: Income Tax (IT)

Complete rewrite as part of ongoing NPPS guidance review

Full rewrite as part of the NPPS review

Full rewrite carried out as part of full NPPS review

NPPS Guidance: Offshore Penalties: Corporation Tax (CT)

Full rewrite as part of the ongoing NPPS guidance review

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

Updated following NPPS review

NPPS Guidance: Offshore Penalties: Inheritance Tax (IHT)

Amended following NPPS review

23 October 2018 published amendments

22 October 2018 published amendments

11 October 2018 published amendments

NPPS Guidance: About NPPS: Icons

Removal of incorrect sentences and spacing.

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

Updating text and screenprints

10 October 2018 published amendments

8 October 2018 published amendments

5 October 2018 published amendments

NPPS Guidance: About NPPS: Icons

removal redacted text

updated with new screen prints and text

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

COG reviewed as part of the ongoing NPPS review.

NPPS Guidance: Create and Issue Penalty Explanation Letter

title changed

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

Reviewing the guidance, adding new screenshots

NPPS Guidance: Create and Issue Penalty Assessment Letter

title changed

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

NPPS Guidance: Take Action Dropdown: Maintain Case Details

Added in new screenshots, text and removed redacted text

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

COG reviewed as part of the ongoing NPPS review.

NPPS Guidance: Take Action Dropdown: Maintain Office Details

COG reviewed as part of the ongoing NPPS review.

NPPS Guidance: Actions dropdown: Maintain Customer / Agent

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

NPPS Guidance: Actions Dropdown List: Reassign

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

NPPS Guidance: Actions Dropdown: Update Linked Cases

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

4 October 2018 published amendments

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

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

NPPS Guidance: Maintain Penalty Details: Bulk Create Penalty Lines

COG updated due to ongoing NPPS Guidance review

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

COG reviewed as part of the ongoing NPPS Guidance review

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

COG amended as part of the ongoing NPPS guidance review.

NPPS Guidance: Suspended Penalties: Acceptance of Suspension Conditions

COG reviewed as part of the ongoing NPPS review.

VAT 292 Assign to VALID Team

COG reviewed as part of the ongoing NPPS guidance review

VAT 292 - VALID Team

COG reviewed as part of the ongoing NPPS review.

Serious Defaulter Reporting System (SDRS)

COG reviewed as part of the ongoing NPPS guidance review

Serious Defaulter Management Unit (SDMU) Portal

COG reviewed as part of the ongoing NPPS review.

COG reviewed as part of the ongoing NPPS review.

COG reviewed as part of the ongoing NPPS review.

NPPS Guidance: Take Action Dropdown: Maintain Alert

COG reviewed as part of the ongoing NPPS guidance review

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

Spacing changes

COG reviewed as part of the ongoing NPPS review.

NPPS Guidance: Managers' Actions: Approval of Penalty

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

NPPS Guidance: Managers' Actions: Rejection of Penalty Approval

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

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

NPPS Guidance: Managers' Actions: Authorisation of Penalty

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

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

NPPS Guidance: Managers' Actions: Rejection of Penalty Authorisation

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

3 October 2018 published amendments

NPPS Guidance: About NPPS: NPPS

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

NPPS Guidance: About NPPS: Accessing NPPS

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

NPPS Guidance: about NPPS: NPPS headings

COG fully reviewed as part of the NPPS guidance Review

Images added
Full review carried out
COG enhanced

NPPS Guidance: About NPPS: NPPS Letters

Link changed to direct to right COG

COG changed due to full NPPS guidance review

NPPS Guidance: Maintain Tax Periods: Maintain Tax Periods

Spacing

COG changed due to complete NPPS guidance review

26 September 2018 published amendments

22 August 2018 published amendments

20 August 2018 published amendments

Compliance Measures: cash collected: consequential yield

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

9 August 2018 published amendments

PDAC: contents

Update on page needed

1 August 2018 published amendments

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

Adding in penalty type details and screenprints

4 July 2018 published amendments

NPPS Guidance: suspended penalties: resolving suspended cases: contents

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

14 May 2018 published amendments

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

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

8 May 2018 published amendments

11 April 2018 published amendments

12 March 2018 published amendments

20 February 2018 published amendments

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

Spacing updated

Grammar amended

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

Contents need updating to take into account new page COG904295

NPPS Guidance: suspended penalties: resolving suspended cases: contents

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

9 February 2018 published amendments

NPPS Guidance: about NPPS: contents

new item added COG90190

11 January 2018 published amendments

2017

20 December 2017 published amendments

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

changed size of screen print

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

1 December 2017 published amendments

NPPS Guidance: About NPPS: NPPS Letters

Penalty explanation letter updates including screen shots

28 November 2017 published amendments

27 November 2017 published amendments

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

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

21 November 2017 published amendments

15 November 2017 published amendments

14 November 2017 published amendments

9 November 2017 published amendments

Caseflow

to unpublished

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

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

6 November 2017 published amendments

30 October 2017 published amendments

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

Updated to include reminder to consider Apprenticeship Levy

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

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

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

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

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

Corrected link to COG915171

Updated for Apprenticeship Levy

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

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

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

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

25 October 2017 published amendments

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

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

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

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

10 October 2017 published amendments

NPPS Guidance: Offshore Penalties: Income Tax (IT)

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

NPPS Guidance: Offshore Penalties: Corporation Tax (CT)

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

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

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

29 September 2017 published amendments

Scanning Guidance: large amounts of paperwork

Rewrite of guidance to reflect the change in the number of pages that can be scanned for one document.

Unpublished due to content now being incorporated into another COG.

Scanning guidance: recorded delivery

No longer required to be shown in list of COGs

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

inclusion of s72 penalties

26 September 2017 published amendments

Scanning Guidance: unprocessed tax returns

This COG is to be unpublished as no longer required

20 September 2017 published amendments

14 September 2017 published amendments

Caseflow

Guidance no longer required.

30 August 2017 published amendments

Compliance Measures: Deterrent Effect: what is Deterrent Effect?

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

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

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

21 August 2017 published amendments

16 August 2017 published amendments

VAT 292 Assign to VALID Team

New COG added for new VAT292 screen in NPPS

VAT 292 - VALID Team

Images added to new COG for VAT 292 VALID screen

9 August 2017 published amendments

4 August 2017 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

2 August 2017 published amendments

25 July 2017 published amendments

17 July 2017 published amendments

29 June 2017 published amendments

26 June 2017 published amendments

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

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

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

New step 3.1 re potential yield over £1m

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

New step 3.1 re potential yield over £1m

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

New step 1.1 re potential yield over £1m

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

New step 1.1 re potential yield over £1m

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

New steps 1.5,6 and 7 for Oils PDA

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

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

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

New step 4.1 re potential yield

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

New step 1.1 re potential yield over £1m

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

New step 1.1 re potential yield over £1m

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

TSS2000 replaced with My Services/Corporate Services/Receivables

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

21 June 2017 published amendments

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: expenses, benefits and pecuniary liabilities: benefits in kind

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

12 June 2017 published amendments

NPPS Guidance: Maintain Tax Periods: Maintain Tax Periods

Formatting changes to screenshots

NPPS Guidance: take action dropdown: contents

Enhancements to guidance, new page set up

Enhancements to the guidance and new page created

8 June 2017 published amendments

NPPS Guidance: Offshore Penalties: Income Tax (IT)

Changes to the Cut off date for penalty weightings changed and new screen prints 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: Capital Gains Tax (CGT)

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

7 June 2017 published amendments

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.

6 June 2017 published amendments

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - wealthy

Page Archived

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)

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

Page archived

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

Page archived

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

Page archived

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

Page archived

Supporting Guidance: employer compliance: guidance by subject: status: questioning the worker

Page archived

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

Page archived

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

Page archived

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

Page archived

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

Page archived

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

Page archived

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

Page archived

23 May 2017 published amendments

19 May 2017 published amendments

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

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

9 May 2017 published amendments

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

Link repaired

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

link to VATCEP, EXCEP & CCEP replaced with CEP

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

legacy EM and vsme links replaced

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

2 legacy links replaced - COG19200 and Import and Export links

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

LC removed from Authorising Officers name and link

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

Legacy links replaced

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

Legacy links replaced

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

link to VATCEP, EXCEP & CCEP replaced with CEP

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

legacy links replaced

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

legacy links replaced

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

PSN replaced with PTCPP at 3 sections

26 April 2017 published amendments

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

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

Business specific: Compliance Checks Framework (CCF): penalties

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

21 April 2017 published amendments

19 April 2017 published amendments

12 April 2017 published amendments

10 April 2017 published amendments

Compliance Operational Guidance: glossary

Comments box closed

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

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

Group added to CCG DRB step 4.1

7 April 2017 published amendments

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

Images needed replacing due to system upgrade

5 April 2017 published amendments

NPPS Guidance: Offshore Penalties: Corporation Tax (CT)

Images replaced due to system upgrade

4 April 2017 published amendments

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

Group after Customer Compliance

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

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

Dispute Resolution Board link changed to Customer Compliance Disputes Resolution Board

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

Dispute Resolution Board link changed to Customer Compliance Disputes resolution Board

28 March 2017 published amendments

21 March 2017 published amendments

16 March 2017 published amendments

NPPS Guidance: maintain penalty details: contents

New page created for Offshore Penalties to reflect legislation

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

Links to Cogs

24 February 2017 published amendments

16 February 2017 published amendments

Business specific: compliance check framework: contents

VAT Pre Creds added

VAT Pre creds added to menu

1 February 2017 published amendments

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.

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): 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): 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): take formal settlement action

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

31 January 2017 published amendments

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

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

12 January 2017 published amendments

11 January 2017 published amendments

Compliance Measures: cash collected: consequential yield

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

2016

20 December 2016 published amendments

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

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

7 December 2016 published amendments

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.

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

Referral links updated with new pages COG904620/21

2 December 2016 published amendments

Quality Assurance: quality assurance reviews: outcome of reviews

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

8 November 2016 published amendments

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

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).

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

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

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

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

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

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

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

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

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

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).

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).

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): 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): 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): 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): 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: 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: 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): 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 - wording of dispensations and dispensations letters - 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: 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 - revoking dispensations

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 - 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: 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): 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: 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): 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): status - 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): tax tribunals hearings

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).

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

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

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

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 - 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: 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 - HumInt

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

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

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

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

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: status: fact finding

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: status: disputes

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: 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: 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: 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: 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: 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: 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: 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: 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.

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: 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.

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).

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: 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: compliance revenue recording: pre and post transaction advice - termination payments

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.

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

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).

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): 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): 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).

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).

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).

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).

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): primary class 1 NICs: PAYE Directions Team processes: contents

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

7 November 2016 published amendments

Compliance Measures: upstream compliance: contents

added link to contents

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

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

If you consider there are avoidance risks follow guidance AHP

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

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

Business specific: Compliance 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 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

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

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

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

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

Business specific: 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

31 October 2016 published amendments

17 October 2016 published amendments

14 October 2016 published amendments

30 September 2016 published amendments

Our conduct and behaviour: contents

Recording information guidance moved to the CH

Our Conduct and Behaviour: recording information: general

Guidance moved to the CH.

Our Conduct and Behaviour: recording information: what information should be recorded and retained

guidance moved to the Compliance Handbook

Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: contents

Guidance moved to the Compliance Handbook

Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: introduction

Guidance moved to the Compliance Handbook

Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: the use of the camera on HMRC digital devices

Guidance moved to the Compliance Handbook

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

Guidance moved to the Compliance Handbook

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

Guidance moved to the Compliance Handbook

Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: the use of other recording functions on HMRC digital devices

Guidance moved to the Compliance Handbook

Our Conduct and Behaviour: recording information: use of personally owned equipment for HMRC purposes

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: notebooks used to record compliance checks: general

Guidance moved to the Compliance Handbook

Our Conduct and Behaviour: notebooks used to record compliance checks: suitable notebooks

Guidance moved to the Compliance Handbook

Our Conduct and Behaviour: notebooks used to record compliance checks: reducing data security risks of notebooks

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: completion of notebooks

Guidance moved to the Compliance Handbook

Our conduct and behaviour: notebooks used to record compliance checks: using electronic or digital notebooks

Guidance moved to the Compliance Handbook

Our Conduct and Behaviour: notes of meeting: contents

Guidance moved to the Compliance Handbook

Our Conduct and Behaviour: notes of meeting: general

Guidance moved to the Compliance Handbook

Our Conduct and Behaviour: notes of meeting: audio or video recording of a meeting

Guidance moved to the Compliance Handbook

29 September 2016 published amendments

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

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

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

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

23 September 2016 published amendments

22 September 2016 published amendments

19 September 2016 published amendments

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

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: 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: 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

15 September 2016 published amendments

17 August 2016 published amendments

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

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

3 August 2016 published amendments

1 August 2016 published amendments

Supporting guidance: employer compliance: contents

Business Record Checks (BRC) guidance unpublished