COG-A-Z | Compliance Operational Guidance: COG A to Z

From HM Revenue & Customs · Compliance Operational Guidance

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

A

Abatement for Cooperation - pre April 2009	COG914110

Abatement for Disclosure - pre April 2009	COG914100
Abatement for Seriousness - pre April 2009	COG914120
Abatement Objectives - pre April 2009	COG914095
Abatement Structure - pre April 2009	COG914090
Acceptance - Letter of Offer	COG914570
Accompanied Visits	COG905060
Action Plan - Local Compliance Businesses	COG905610
Action to be taken by Authorising Team - Direction under Regulation 72F	COG915310
Action to Take on Daily Travel Payments	COG930600
Additional Statutory Paternity Pay (ASPP)	COG903570
Age Exemption Certificates	COG905200
Agency Workers	COG908600
Agency Workers - Avoidance Through Short Term Engagements	COG908610
Agents and Other Individuals - pre April 2009	COG914140
Agreement with Employer or Contractor	COG908190
Agricultural Casual and Harvest Workers	COG908530
Agricultural Casual and Harvest Workers - Equitable Treatment	COG908570
Agricultural Casual and Harvest Workers - Inadequate Records	COG908560
Agricultural Casual and Harvest Workers - NIC Liability	COG908540
Agricultural Casual and Harvest Workers - PAYE Action Required	COG908550
Agricultural Gangmasters	COG908580
Aims of the quality assurance process	COG12100
Airline Industry - Flight Duty Allowances and Sector Pay	COG908650
Allowances and Conditions of Payment - Example of Types of	COG930810
Amending a Charge - Contract Settlements - SAFE	COG915145
Appeals - Direction under Regulation 72F	COG915315
Appeals - Penalties	COG914305
Appeals and Review Units (A&R)	COG904565
Application for a Certificate - Knowingly or Recklessly Making a False Statement or Furnishing a False Document (until 5 April 2007) - CIS	COG914215
Appraisal process and quality assurance	COG12250
Approved Pension Schemes	COG913560
Arrears of Pay - Closed Years	COG905185
Arrears of Pay - Employer and Contractor’s Role	COG903530
Assessing a risk for a Quality Risk Plan	COG12650
Authority - Dispensations	COG907090
Avoidance Schemes	COG904560
Avoidance Through Short Term Engagements - Agency Workers	COG908610
Awareness of Serious Evasion	COG905305

B

Background to Determining Status	COG907510

Background to Quality Assurance	COG12050
Benefits and Expenses	COG903540
Benefits and Understated Benefits - Failure to Report	COG915610
Benefits in Kind - Employer Not Willing to Settle Employee’s Liability	COG908070
Benefits in Kind - Employer Willing to Settle Employee’s Liability	COG908060
Benefits in Kind - Expenses, Benefits and Pecuniary Liabilities	COG911010
Broader Coverage - Dispensations Applications	COG915820
Broader Coverage - Error Penalties	COG915745
Broader Coverage - PAYE Settlement Agreement (PSA)	COG915770
Broader Coverage - Repayments Stopped	COG915800
Broader Coverage - Status opinion requested by customer	COG915750
Broader Coverage - Termination Payments	COG915780
Broader Coverage - Yield arising	COG907240
Business Records Checks (Compliance measures)	COG18310
Business Records Checks Guidance for Visiting Officers and Managers	COG940000
Business Return of the Employer/Contractor	COG906020

C

Calculating Interest	COG908170

Cancellation of a Case	COG905055
Cancellation of gross payment registration (from 6 April 2007) - CIS	COG910110
Caravan Accommodation Payments - Disagreement	COG930750
Caravan Accommodation Provided by Employee	COG930740
Caravan Accommodation Provided by Employer	COG930730
Care of Official Papers	COG905070
Case Progression	COG905680
Caseworkers/frontline staff with direct customer contact	COG12240
Caseworker - Role of	COG907530
Caseworker checklist for completed cases - Settlement	COG915080
Cash collected: Calculation and Recording	COG18105
Certificate of Disclosure - Settlement	COG915090
Certificate of Election	COG905205
Certifying Document method - CIS (until 5 April 2007)	COG909560
Change in Interest Rate - Computations	COG908160
Changes to a Subcontractor’s Tax Treatment (from 6 April 2007) - CIS	COG910100
Charge Interest - whether to	COG908150
Charity, Assets and Residence (CAR) - Specialist teams	COG904720
Checks reveal a Discrepancy or Inaccuracy	COG906040
CIS - Applications for a Certificate - Knowingly or Recklessly Making a False Statement or Furnishing a False Document (until 5 April 2007)	COG914215
CIS - Cancellation of gross payment registration (from 6 April 2007)	COG910110
CIS - Certifying Document method (until 5 April 2007)	COG909560
CIS - Changes to a Subcontractor’s Tax Treatment (from 6 April 2007)	COG910100
CIS - Subcontractor Claiming Credit for Deductions Suffered	COG909230
CIS - Computations	COG908050
CIS - Construction Industry Tax Deduction Scheme (CITDS) - Background	COG909290
CIS - Construction Industry Training Board (CITB) Levy	COG909260
CIS - Contractor makes Voluntary Disclosure of Non-Operation of Scheme	COG909035
CIS - Contractor Returns (from 6 April 2007)	COG910150
CIS - Contractor Returns (until 5 April 2007)	COG909630
CIS - Deductions Not Suffered by the Subcontractor	COG909210
CIS - Deemed Contractors	COG909050
CIS - Document Abuse (from 6 April 2007)	COG910120
CIS - Document Abuse (until 5 April 2007)	COG909610
CIS - Extending the Review	COG909240
CIS - Failure to Inspect a Registration Card (until 5 April 2007)	COG914245
CIS - Failure to Make a Declaration (Form CIS300) (from 6 April 2007)	COG914280
CIS - Failure to Notify a Change in Control in the Company (from 6 April 2007)	COG914265
CIS - Failure to Notify a Change in Control in the Company (until 5 April 2007)	COG914220
CIS - Failure to Obtain/Submit CIS24 Vouchers (until 5 April 2007)	COG914225
CIS - Failure to Provide a Subcontractor with a Written Statement of Payments and Deductions Made (from 6 April 2007)	COG914270
CIS - Failure to Submit a Monthly Return - Section 98A Penalties - CIS Mitigation Policy (from 6 April 2007 to 5 October 2011)	COG914296
CIS - Failure to Submit a Monthly Return - Section 98A Penalties - First 12 Months of Lateness (from 6 April 2007 to 5 October 2011)	COG914290
CIS - Failure to Submit a Monthly Return - Section 98A Penalties - Over 12 Months of Lateness (from 6 April 2007 to 5 October 2011)	COG914295
CIS - Failure to Submit CIS23 Vouchers (until 5 April 2007)	COG914230
CIS - Failure to surrender a Certificate (until 5 April 2007)	COG914255
CIS - Follow Up Action to Take - Advice Given	COG909340
CIS - Following the Risk	COG909140
CIS from 06-04-2007 - raising formal penalty determinations	COG914297
CIS - Getting Started - (from 6 April 2007)	COG910020
CIS - Improper Use of Certifying Documents (until 5 April 2007)	COG909600
CIS - Incorrect Monthly Returns (from 6 April 2007) - Pre April 2009	COG914300
CIS - Introduction	COG909020
CIS - IT Systems	COG909110
CIS - Liaison with other business teams	COG909100
CIS - Making an Incorrect Declaration (Form CIS300) (from 6 April 2007)	COG914285
CIS - Making Payments to Subcontractors (from 6 April 2007)	COG910050
CIS - Materials	COG909190
CIS - New Schemes (Previously Pseudo Schemes)	COG909330
CIS - Open Month Inaccuracies (from 6 April 2007)	COG910130
CIS - Open Year Inaccuracies (until 5 April 2007)	COG909620
CIS - Overview - (from 6 April 2007)	COG910010
CIS - Overview - (until 5 April 2007)	COG909510
CIS - Payments ‘Grossed Up’ by the Contractor	COG909220
CIS - Payments to a Third Party (from 6 April 2007)	COG910060
CIS - Payments to a Third Party (from 6 April 2007) - Inaccuracy Discovered	COG910070
CIS - Payments to a Third Party (until 5 April 2007)	COG909580
CIS - Payments to a Third Party (until 5 April 2007) - Inaccuracy Discovered	COG909590
CIS - Payments to HMRC (from 6 April 2007)	COG910140
CIS - Penalties Overview	COG909350
CIS - Providing a Subcontractor with an Incorrect Written Statement of Payments and Deductions Made (from 6 April 2007)	COG914275
CIS - Providing False Information for Registration Purposes (from 6 April 2007)	COG914260
CIS - Registering for the scheme - (from 6 April 2007)	COG910030
CIS - Role of Processing Centre - Netherton	COG909070
CIS - Role of the Construction Industry Review Caseworker (CI Caseworker)	COG909060
CIS - Role of the Processing Centre - CIS Centre Newry N. Ireland	COG909080
CIS - Scope of the Schemes	COG909030
CIS - Submission of Inaccurate or Incomplete CIS25 Vouchers (until 5 April 2007)	COG914250
CIS - Submission of Incorrect CIS23 Vouchers (until 5 April 2007)	COG914235
CIS - Tax Treatment (from 6 April 2007)	COG910080
CIS - Tax Treatment Qualifying Test (from 6 April 2007)	COG910090
CIS - Third Party information - HUMINT	COG909280
CIS - Tools to Support CI Workers	COG909120
CIS - Transitional Period - Background	COG909310
CIS - Under Deductions - How the Contractor Should Treat	COG909200
CIS - Unlawful Disposal or Possession of CIS Documents (until 5 April 2007)	COG914240
CIS - Value Added Tax (VAT)	COG909250
CIS - Verification Process - (from 6 April 2007)	COG910040
CIS - Vouchers (until 5 April 2007)	COG909570
CIS - Walk Through Tests	COG909130
CIS (from 6 April 2007) - Background	COG909320
CIS (until 5 April 2007) - Background	COG909300
CIS5 or CIS5 (Partner) - Tax Certificate (until 5 April 2007)	COG909550
CIS6 - Tax Certificate (until 5 April 2007)	COG909540
Civil Service Code - e-learning	COG11200
Claim for Accepting Less than the Full Employer Liability	COG906560
Claiming Credit for Deductions - CIS	COG909230
Class 1A Failure to Submit Form P11D(b)	COG914055
Class 1A NIC - Prior to 2000-2001	COG914200
Class 1A NIC Incorrect Form P11D(b) - pre April 2010	COG914075
Class 6 Amendment - Contract Settlements - SAFE	COG915140
Class 6 Charge Paid Late - Interest	COG908180
Class 6 Settlement - Further Meeting Required	COG906170
Class 6 Settlement - Tax relief	COG915085
Class 6 Settlement - When to Include the Open Year	COG906600
Closed Year Check	COG906180
Closed Years - Arrears of Pay	COG905185
Clubs and Unincorporated bodies	COG908590
Completing a Quality Risk Plan (QRP)	COG12730
Completing Returns or Records	COG905105
Complex Personal Tax Teams (CPTT)	COG904572
Compliance Centres	COG18330
Compliance Check - IR35 Service Company	COG908690
Compliance Measures	COG17000
Compliance Measures - What is Cash Collected?	COG17105
Compliance Measures - Deterrent Effect	COG17410
Compliance Support	COG904525
Computation for PAYE and NIC - Example	COG908030
Computations - Change in Interest Rate	COG908160
Computations - Introduction	COG908010
Computer Parameter Reports	COG905235
Computer Payroll Replaces Manual System	COG905225
Computer Spreadsheet Packages	COG905230
Concluding the Meeting - Before Leaving Employer’s/Contractor’s Premises	COG905285
Conditions Applicable - Direction under Regulation 72F	COG915270
Conduct of Compliance Officers	COG11400
Conduct the Settlement Meeting - How to	COG914165
Conducting the Settlement Meeting - Who does it?	COG914160
Confidentiality and Exchange of Information	COG904510
Considering a Direction - Direction under Regulation 72F - Action by Caseworker	COG915285
Construction Industry Training Board (CITB) Levy	COG909260
Construction Industry Workers - Background	COG907610
Contract Settlement Form (CSF)	COG915095
Contract Settlements - SAFE - Amending a Charge	COG915145
Contract Settlements - SAFE - Class 6 Amendment	COG915140
Contract Settlements - SAFE - How Payments on Account are Allocated	COG915110
Contract Settlements - SAFE - Instalment Offers	COG915125
Contract Settlements - SAFE - Locking Payments on Account	COG915115
Contract Settlements - SAFE - Lump Sum Offers with more than 30 days to pay	COG915130
Contract Settlements - SAFE - Re-opening a Contract Settlement	COG915135
Contract Settlements - SAFE - Unlocking Payments on Account	COG915120
Contract Settlements Unit (CSU) - contacting	COG914577
Contractor/Subcontractor - What is a	COG909040
Contractor Returns (from 6 April 2007) - CIS	COG910150
Contractor Returns (until 5 April 2007) - CIS	COG909630
Coach and Mentor - Quality Assurance	COG12235
Cooperation - Pre April 2009 - Things to Consider	COG914115
Copying and Removal of Records	COG905280
Cost Effectiveness - For Abated or Reduced Penalties	COG914040
Court Fees	COG915720
Court Fees - Included in a Settlement	COG915230
Court Fees - Not included in a Settlement	COG915235
Credit or Charge Cards	COG911030
Criminal Investigation (Compliance Measures)	COG18360
Cross Tax Awareness	COG904540
Cross Tax Referral - Settlement	COG915100
Culpability	COG907640
Culpability - Warning of Penalties	COG915050
Culpability - Establishing Serious Evasion (Fraud) or Neglect for Penalties	COG906110
Culpability - What Does it Mean?	COG915040
Culpability and Penalties	COG915045
Customer Groups - Liaison	COG904515
Customer Service - Status - Background	COG907260
Customer Service - Status - Enquiry from the Engager	COG907280
Customer Service - Status - Enquiry from the Worker	COG907290
Customer Service - General	COG907250
Customer Service - Status - HumInt	COG907295
Customer Service - Pre and Post Transaction Rulings and Employment Income Packages	COG907320
Customer Service - Status - Referrals to Employment Status & Intermediaries (ES&I)	COG907270
Customer Service - Status - Referrals to RIS	COG907310
Customer Service - Status - Section 8 Decisions	COG907300
Customer Compliance Guidance Hub

CCG Hub

D

Daily Travel Payments - Action to Take	COG930600

Debt Management Office (DMO)	COG904735
Deductions from Gross Pay Before Tax	COG913510
Deductions Not Suffered by the Subcontractor - CIS	COG909210
Deductions Working Sheet (DWS) - When to Complete	COG905320
Deemed Contractors - CIS	COG909050
Deferment of NIC	COG905210
Definition of a risk to quality - quality assurance	COG12550
Department for Work and Pensions (DWP) - Social Security Agency in Northern Ireland (NISSA)	COG904790
Determining the Response to Risk - Risk Assessment	COG905600
Deterrent Effect - Compliance Measures	COG17410
Direction under Regulation 72(5) Condition A	COG915180
Direction under Regulation 72(5) Condition B	COG915185
Direction under Regulation 72F - Action by Caseworker: Making a Direction	COG915300
Direction under Regulation 72F - Action by Caseworker: SA Notation	COG915290
Direction under Regulation 72F - Action by Caseworker: Submission to Authorising Team	COG915305
Direction under Regulation 72F - Action by Caseworker: Trigger Letter of Offer	COG915295
Direction under Regulation 72F - Action to be taken: Action by Authorising Team	COG915310
Direction under Regulation 72F - Appeals	COG915315
Direction under Regulation 72F - Conditions Applicable	COG915270
Direction under Regulation 72F - Considering a Direction - Action by Caseworker	COG915285
Direction under Regulation 72F - Effect of a Direction on the Employee	COG915280
Direction under Regulation 72F - General	COG915245
Direction under Regulation 72F - Impact on National Insurance Contributions	COG915325
Direction under Regulation 72F - Impact on VAT	COG915330
Direction under Regulation 72F - Informal Set-offs	COG915250
Direction under Regulation 72F - Legislation	COG915260
Direction under Regulation 72F - Mandates Held	COG915320
Direction under Regulation 72F - Miscellaneous Employer & Employee Issues	COG915265
Direction under Regulation 72F - Settlement Process	COG915335
Direction under Regulation 72F - Trigger Events	COG915275
Direction under Regulation 72F - Yield Claiming	COG915340
Direction under Regulation 81(4) Condition A or Condition B	COG915190
Direction under Regulation 9(5)	COG914760
Directors Penalty Position	COG930050
Disclosure and Confidentiality	COG11650
Disclosure - Pre April 2009 - Things to Consider	COG914105
Discontinuing a Compliance Check	COG906100
Discrepancy or Inaccuracy - Checks Reveal	COG906040
Dispensations - P11DX and Letter Applications	COG907110
Dispensations - Authority	COG907090
Dispensations Applications - Yield Recording	COG915820
Dispensations - Group of Companies	COG907190
Dispensations - Introduction	COG907080
Dispensations - Inaccuracy Discovered	COG907100
Dispensations - Other Teams	COG907180
Dispensations - Recording information	COG907170
Dispensations - Reviewing	COG907150
Dispensations - Revoking	COG907160
Dispensations - Settlement	COG915205
Dispensations - Use of Form ECR308	COG907140
Dispensations - What Can and Cannot be Included	COG907120
Dispensations - Wording of Dispensations and Dispensations Letters	COG907130
Disputes	COG907580
Document Abuse (from 6 April 2007) - CIS	COG910120
Document Abuse (until 5 April 2007) - CIS	COG909610

E

E101 Team - Liaison	COG904617

ECR308 - Dispensations - Use of form	COG907140
ECS/Caseflow - How to Calculate Current Year Liability	COG906590
Effect of a Direction on the Employee - Direction under Regulation 72F	COG915280
Effective Questioning to Establish Culpability	COG905275
Embassy Unit	COG904575
Employee has left - No P46 Held	COG906550
Employee of Another Government Department Keeps Pay Records	COG905130
Employee Originated P45 Inaccuracy	COG911550
Employee Shares & Securities Teams	COG904580
Employee’s Tax Code Not Known	COG911540
Employees for Whom Code Number Not Known - Inadequate Records	COG911530
Employer Amendments	COG915560
Employer Asks for Copy of Papers	COG905180
Employer Compliance Settlement Summary (ECSS)	COG915096
Employer is Also a Contractor	COG905125
Employer is Part of a Group of Companies	COG905120
Employer Operates NIC Contracted Out Rate	COG905195
Employer or Contractor is relieved of the Liability by a direction	COG914030
Employer Records Not Available or Maintained	COG905175
Employer/Agent refuses to attend a Meeting - Obstructive Employer	COG905165
Employer/Contractor File goes Missing	COG906210
Employer’s and Contractor’s Liability	COG914005
Employers with Diplomatic Immunity	COG905315
Employment Status & Intermediaries (ES&I) - Broader Coverage	COG907240
Employment Status & Intermediaries (ES&I) - Customer Service - General	COG907250
Employment Status & Intermediaries (ES&I) - Customer Service - Pre and Post Transaction Rulings/Employment Income Packages	COG907320
Employment Status & Intermediaries (ES&I) - Customer Service - Status background	COG907260
Employment Status & Intermediaries (ES&I) - Customer Service - Status enquiry from the Engager	COG907280
Employment Status & Intermediaries (ES&I) - Customer Service - Status enquiry from the Worker	COG907290
Employment Status & Intermediaries (ES&I) - Customer Service - Status - HumInt	COG907295
Employment Status & Intermediaries (ES&I) - Customer Service - Status - Referrals to RIS	COG907310
Employment Status & Intermediaries (ES&I) - Customer Service - Status - Referrals to ES&I	COG907270
Employment Status & Intermediaries (ES&I) - Customer Service - Status - Section 8 Decisions	COG907300
Employment Status & Intermediaries (ES&I) - Improving Technical Knowledge	COG907070
Employment Status & Intermediaries (ES&I) - Introduction	COG907010
Employment Status & Intermediaries (ES&I) - LB Cases - Referrals	COG907030
Employment Status & Intermediaries (ES&I) - Liaison	COG904545
Employment Status & Intermediaries (ES&I) - Management Information	COG907040
Employment Status & Intermediaries (ES&I) - PAYE Settlement Agreements (PSA)	COG907200
Employment Status & Intermediaries (ES&I) - Regulation 80 Determinations and Section 8 Decisions	COG907210
Employment Status & Intermediaries (ES&I) - Roles and Responsibilities	COG907020
Employment Status & Intermediaries (ES&I) - Status - Local Compliance	COG907220
Employment Status & Intermediaries (ES&I) - Tax Tribunals Hearings	COG907230
Employment Status & Intermediaries (ES&I) - When Advice will Be Provided to Local Compliance	COG907050
Employment Status & Intermediaries (ES&I) - When to make a referral	COG904550
Employment Status Indicator Tool	COG907520
End Of Year Returns - Pre April 2009 - Incorrect	COG914070
Enquiry from Engager - Customer Service	COG907280
Enquiry from the Worker - Customer Service	COG907290
Entitlement to Inspect records - Obstructive Employer: Challenge to caseworkers	COG905170
Equitable treatment - Agricultural Casual and Harvest Workers	COG908570
Error Penalties - Yield Recording	COG915745
Errors or Defects - Letter of Offer	COG914520
Estimating Earnings for NIC Purposes	COG908091
Estimating Earnings for NIC Purposes - Posting (Allocating) Contributions to an Employee’s NI Account	COG908094
Estimating Earnings for NIC Purposes - Identifying Employees Affected	COG908092
Estimating Earnings for NIC Purposes - The Basis of Estimates	COG908093
Evasion Management Team (EMT)	COG904570
Examples of risks for a Quality Risk Plan (QRP)	COG12760
Examples of risks for a manager of managers Workplace Assessment (WPA) review	COG12770
Examples of risk to Quality Risk Plans (QRP) and Workplace Assessment (WPA) reviews	COG12750
Exclusions Clause - Letter of Offer	COG914545
Existing Employee - No P46 Held	COG906540
Expatriates	COG904585
Expected Offer - Penalties	COG914150
Expected Offer - Problems - Penalties	COG914170
Expected Offer - Settlement	COG915030
Expected Offer - Who Makes the Decisions?	COG914155
Expenses, Benefits and Pecuniary Liabilities - Benefits in Kind	COG911010
Extending the Compliance Check	COG906090
Extending the Review - CIS	COG909240
Extracts from Records - Computations	COG908120

F

Fact Finding	COG907540

Fact Sheet CC/FS19 - Returns and ‘old’ Penalties: When to Issue	COG906060
Fact sheets replacing Codes of Practice	COG903620
Failure Penalties - Inclusion of	COG914745
Failure to Inspect a Registration Card (until 5 April 2007) - CIS	COG914245
Failure to Make a Declaration (Form CIS300) - CIS - From 6 April 2007	COG914280
Failure to Notify a Change in Control in the Company - CIS - From 6 April 2007	COG914265
Failure to Notify a Change in Control in the Company (until 5 April 2007) - CIS	COG914220
Failure to Obtain/Submit CIS24 Vouchers (until 5 April 2007) - CIS	COG914225
Failure to Operate PAYE - Potential Benefit Implication of Section 223 ITEPA 2003	COG930080
Failure to Produce Records	COG914145
Failure to Provide a Subcontractor with a Written Statement of Payments and Deductions Made (from 6 April 2007) - CIS	COG914270
Failure to Report Benefits and Understated Benefits	COG915610
Failure to Retain Records	COG905155
Failure to Submit a Monthly Return - Section 98A Penalties - CIS Mitigation Policy (from 6 April 2007 to 5 October 2011) - CIS	COG914296
Failure to Submit a Monthly Return - Section 98A Penalties - First 12 Months of Lateness (from 6 April 2007 to 5 October 2011) - CIS	COG914290
Failure to Submit a Monthly Return Section 98A Penalties - Over 12 Months of Lateness (from 6 April 2007 to 5 October 2011) - CIS	COG914295
Failure to Submit an End of Year Return (P35/CIS36) - First 12 Months of Lateness	COG914045
Failure to Submit an End of Year Return (P35/CIS36) - Over 12 Months of Lateness	COG914050
Failure to Submit CIS23 Vouchers (until 5 April 2007) - CIS	COG914230
Failure to Submit Returns - No Scheme	COG915580
Failure to Submit Returns - Scheme Open	COG915590
Failure to surrender a Certificate (until 5 April 2007) - CIS	COG914255
False Claims or False Payments	COG930770
Film and Production Unit	COG904590
Flight Duty Allowances and Sector Pay - Airline Industry	COG908650
Follow up Action - Further Meeting Required	COG906170
Follow Up Action to Take - Advice Given - CIS	COG909340
Follow Up Action to Take after advice given - Upon returning to the office	COG906570
Following the Risk - CIS	COG909140
Football Clubs	COG908620
Football Clubs - Understated Receipts	COG908630
Foreign Entertainers Unit (FEU)	COG904740
Foreign Workers	COG909170
Formal Action - Penalties	COG914175
Formal Charges - Yield Recording	COG915630
Forward Interest - Letter of Offer	COG914580
FOT Payments - Action to Take Where Part of Pay is ‘Gross’ and Part is ‘Net’	COG913040
FOT Payments ‘Net’ - Treatment for NIC	COG913050
FOT System Applicable But Not Used	COG913030
FOT System in Operation - Checks to Perform	COG913020
Fraud Suspected - CIS	COG909180
Fraud, Neglect and ‘Innocent Error’ - Penalties - Pre April 2009	COG914085
Future Revenue Benefit (FRB) - Contents	COG18200

G

Group of Companies - Dispensations	COG907190

Group of Workers Involved	COG907560
Gross Payment Registration - Action prior to compliance check	COG909150
Gross Payment Registration - Compliance failures identified at compliance check	COG909155
Gross Payment Registration - Referral to functional lead team for withdrawal authorisation	COG909160

H

Handling Third Party Information	COG911580

Hidden Economy - Definition	COG905325
Hidden Economy - Employers Teams (formerly ECIT)	COG904582
Hidden Economy (Employers) Team: Tools to Support	COG905330
Hidden Economy Teams (HETs)	COG904595
HM Revenue & Customs Employee Keeps Pay Records or Responsible for Inaccuracy	COG905135
Home Office	COG904795
Human Intelligence (HumInt) Sources	COG906080
Human Rights Act 1998 (HRA)	COG906070
HumInt - Status - Customer Service	COG907295

I

Identity Fraud	COG909175

Identifying a risk for a Quality Risk Plan	COG12600
Impact of SA on Employer Compliance	COG906010
Impact on VAT - Direction under Regulation 72F	COG915330
Improper Use of Certifying Documents (until 5 April 2007) - CIS	COG909600
Improving Technical Knowledge - Employment Status & Intermediaries (ES&I)	COG907070
Inadequate Records - Agricultural Casual and Harvest Workers	COG908560
Inadequate Records - Employees for Whom Code Number Not Known	COG911530
Incentive Award Schemes	COG904600
Incidental Overnight Expenses (IOEs)	COG911050
Incorrect Monthly Returns - Pre April 2009 (CIS from 6 April 2007)	COG914300
Informal Set-offs - Direction under Regulation 72F	COG915250
Information Disclosure and Confidentiality	COG11650
Initial Meeting - Preparation and Approach	COG905115
Insolvency - Yield Recording	COG915620
Insolvency & Securities (IS)	COG904800
Insolvency & Security (Compliance Measures)	COG18350
Insolvency Practitioner Appointed	COG905050
Instalment Arrangements	COG914555
Instalment Offers - Contract Settlements - SAFE	COG915125
Interest and Penalties for Estimates	COG908110
Intervention Plan	COG905045
Introduction to Risks to Quality	COG12710
IR35 Service Company - Compliance Check	COG908690
Inaccuracies Continue After Previous Review or Compliance Check	COG906130
Inaccuracies with Widespread Implications	COG911520
Inaccuracy discovered - Dispensations	COG907100
IT Systems - CIS	COG909110
ITSA/CTSA Caseworker	COG904530

J

Joint and Several Offers	COG914565

Joint Visits	COG905065

K

Key Features of a Quality Risk Plan (QRP)	COG12720

Known Agreements	COG930560

L

Labour Providers (Compliance Measures)	COG18340

Labour Provider Units (LPU) - Liaison	COG904610
Large Business - Liaison	COG904750
Large Business - Roles and Responsibilities	COG905540
Large Business Cases - Referrals - Employment Status & Intermediaries (ES&I)	COG907030
Large Business Risk Assessment	COG905560
Large Business strategy - Quality Assurance	COG12350
LC Management Tier 4 and 5 (Deputy Directors and Assistant Directors	COG12220
Legally Enforceable Charge - Employer Compliance	COG915010
Legislation - Direction under Regulation 72F	COG915260
Letter of Offer - Acceptance - Employer Compliance	COG914570
Letter of Offer - By Post - Employer Compliance	COG914575
Letter of Offer - Errors or Defects	COG914520
Letter of Offer - Exclusions Clause	COG914545
Letter of Offer - Importance of Correctness - Employer Compliance	COG914515
Letter of Offer - Inclusion of Failure Penalties - Employer Compliance	COG914745
Letter of Offer - Preparation - Employer Compliance	COG914510
Letter of offer - Problems - Employer Compliance	COG914540
Letter of offer - Purpose - Employer Compliance	COG914505
Letter of Offer - Specimen - Individual/Sole Trader - Employer Compliance	COG914585
Letter of Offer - Specimen - Limited Liability Partnerships (LLPs) - Employer Compliance	COG914622
Letter of Offer - Specimen - Company - Employer Compliance	COG914675
Letter of Offer - Specimen - Partnerships - Employer Compliance	COG914620
Letter of Offer - Specimen - Penalty Only - Employer Compliance	COG914720
Letter of Offer - Specimen - Regulation 72F Cases - Employer Compliance	COG914755
Letter of Offer - Things to Check	COG914535
Letter of Offer - Time to Pay - Employer Compliance	COG914550
Letter of Offer - What to Remind the Employer or Contractor About	COG914530
Letter of Offer - Who is to sign	COG914525
Liaison with other business teams - CIS	COG909100
Liaison - Specialist Teams :E101 Team	COG904617
Liaison - Employment Status & Intermediaries (ES&I)	COG904545
Liaison - Large Business (LB) - Employer Compliance	COG904745
Liaison - Directors - S175 ITEPA 2003/S419 ICTA 1988	COG930040
Liaison between Teams - Large Business - Employer Compliance	COG905530
Liaison Within the Customer Groups	COG904515
Liechenstein Disclosure Facility/ Voluntary Disclosure/ Offshore - Compliance Measures	COG18450
Limits for Recovery - Settlement	COG915065
Local Compliance Quality Improvement Group	COG12205
Local Compliance - Status - Employment Status & Intermediaries	COG907220
Locking payments on account - Contract Settlements - SAFE	COG915115
Lodge Certificate (Tax Form A) - Working Rule Agreements (WRA)	COG930820
Lodge Certificate (Tax Form B) - Working Rule Agreements (WRA)	COG930830
Lodge Certificates - Working Rule Agreements (WRA)	COG930680
Lodge Payments Paid Direct by Employers - Working Rule Agreements (WRA)	COG930700
Lodging Allowance - Working Rule Agreements (WRA)	COG930650
Lodging Allowance Action Required by Employer - Working Rule Agreements (WRA)	COG930670
Lodging Allowance Conditions of Payment and Action Required by CIO - Working Rule Agreements (WRA)	COG930660
Lodging Allowance Reimbursement of Actual Accommodation Costs - Working Rule Agreements (WRA)	COG930690
Lodging Allowance Retention of Rooms Allowances - Working Rule Agreements (WRA)	COG930710
Lodgings to Site - Working Rule Agreements (WRA)	COG930630
Lorry Drivers - Night Out Allowance	COG908660
Lorry Drivers - Tachographs	COG908670
Lump Sum offers with more than 30 days to pay - Contract Settlements - SAFE	COG915130

M

Make an audio or video recording of a meeting?	COG11840

Making a Direction - Direction under Regulation 72F - Action by Caseworker	COG915300
Making a note of a meeting	COG11820
Making an Incorrect Declaration (Form CIS300) (from 6 April 2007) - CIS - Penalties	COG914285
Making Payments to Subcontractors (from 6 April 2007) - CIS - Scheme overview	COG910050
Making the Initial Appointment or Contact - Commencing The Compliance Check	COG905015
Managed Service Companies - Specialist Team - Service Company Units (SCUs)	COG908710
Managed Service Companies - Role of the Service Company Units (SCUs)	COG908720
Management Information - Employment Status & Intermediaries (ES&I)	COG907040
Manager of Managers (Business Unit Head/Team Leader	COG12225
Managing Serious Defaulters (MSD) - Compliance Measures	COG18320
Mandates Held - Direction under Regulation 72F	COG915320
Materials - CIS	COG909190
Members of the Tribunal System or Clerks to the Tribunal System Responsible for Inaccuracy	COG905140
Miscellaneous Employer & Employee Issues - Direction under Regulation 72F	COG915265
Miscellaneous Employers - Letter of Offer	COG914750
MTIC Activity (excluding refused registrations) - Compliance Measures	COG18470
Multiple Schemes Large Business	COG905585

N

National Insurance Contributions (NIC) - Direction under Regulation 72F - Impact on NIC	COG915325

National Minimum Wage (NMW) - Liaison - Employer Compliance	COG904612
New Schemes (Previously Pseudo Schemes) - Open Year Inaccuracies	COG906610
New Schemes (Previously Pseudo Schemes) - CIS	COG909330
NIC Contracted Out Rate - Employer Operates	COG905195
NIC for Company Directors - How to Check	COG930030
NIC Holiday	COG905270
NIC Liability - Agricultural Casual and Harvest Workers	COG908540
NICO - Liaison	COG904760
NIC&EO - Liaison	COG904855
NIC&EO - Escalation route	COG904860
No Agreement to Estimate - Employer Compliance computations	COG908108
No P46 Held - Employee has Left - Open Year Inaccuracies	COG906550
No P46 Held - Existing Employee - Open Year Inaccuracies	COG906540
No response to the opening letter	COG905035
No response to the opening letter - Obstructive Employer	COG905160
No Scheme - Failure to Submit Returns - Yield Recording	COG915580
Non-visit case - Employer Compliance	COG905025
Normal Time Limits (NTL) - Time Limit for Recovery - NIC	COG915220
Notes of meeting - Mandatory	COG11820
Notes of Meeting - Preparation and Issue of	COG905295
Notes of Meeting - When They Are Required	COG905290
Notifying an Authorised Agent	COG905020
Notifying Other Sections when Irregularities are Discovered - Inaccuracies	COG911510

O

Obstructive Employer: Challenge to caseworkers Entitlement to Inspect records	COG905170

Obstructive Employer: Employer/Agent refuses to attend a Meeting	COG905165
Obstructive Employer: No response to opening letter	COG905160
Official Papers - Care of	COG905070
Offshore/ Voluntary Disclosure/Liechenstein Disclosure Facility - Compliance measures	COG18450
Online Filing - Penalties	COG914015
Open Month Inaccuracies (from 6 April 2007) - CIS	COG910130
Open Year In a Class 6 Settlement - when to include the	COG906600
Open Year Inaccuracies - How to make an adjustment	COG906520
Open Year Inaccuracies (until 5 April 2007) - CIS	COG909620
Operation of PAYE and Self Assessment (SA) - Directors	COG930070
Operation of the Construction Industry Scheme (CIS) - Employer and Contractor’s role	COG903590
Opportunity to Disclose	COG905220
Ordinary Statutory Paternity Pay, Additional Statutory Paternity Pay and Statutory Adoption Pay - Employer and Contractors role	COG903570
Other teams - Dispensations - Specialist Employer Compliance	COG907180
Our Conduct and behaviour - contents	COG11000
Overview and Definition of Terms Current, Earlier, Open and Closed Years Inaccuracies - Employer Compliance	COG906510
Overview of quality assurance process	COG12150

P

Pacesetter - quality assurance	COG12245

P11D or P9D Returns - Failure to Submit - Penalties	COG914060
P11D or P9D Returns Pre April 2009- Incorrect - Penalties	COG914080
P11DX and letter applications - Dispensations	COG907110
P35 Omissions and PAYE Reconciliations - Yield Recording	COG915601
P35 Omissions and PAYE Reconciliations: Correct amount of tax and NIC deducted and paid in full - Yield recording	COG915602
P35 Omissions and PAYE Reconciliations: Correct amount of tax and NIC deducted but not paid in full - Yield recording	COG915603
P35 Omissions and PAYE Reconciliations: Tax and NIC deducted left off the P35 and other liabilities identified - Yield recording	COG915604
P45 Inaccuracy - Employee Originated	COG911550
P46 Produced - Doubts About Authenticity	COG911560
P46 Produced for Review	COG905215
Pay Practice Avoids or Reduces NIC	COG911570
PAYE Action Required - Agricultural Casual and Harvest Workers	COG908550
PAYE and NIC - Example of a Computation	COG908030
PAYE and NIC - Directors	COG930020
PAYE and NIC - What to Include in Computations	COG908020
PAYE and NICs Legislation Employer and Contractors Role	COG903520
PAYE Settlement Agreement (PSA) - Yield recording	COG915770
PAYE Settlement Agreements (PSA)	COG915210
PAYE, SA & NIC Group (PSN) - Liaison	COG904780
Payment on Account - Employer Compliance settlement	COG915025
Payment Sought From Employee - Employer Compliance settlement	COG915175
Payments ‘Grossed Up’ by the Contractor - CIS	COG909220
Payments on account - how allocated - Contract Settlements - SAFE	COG915110
Payments to a Third Party (from 6 April 2007) - CIS	COG910060
Payments to a Third Party (from 6 April 2007) - Inaccuracy Discovered - CIS	COG910070
Payments to a Third Party (until 5 April 2007) - CIS	COG909580
Payments to a Third Party (until 5 April 2007) - Inaccuracy Discovered - CIS	COG909590
Payments to HMRC (from 6 April 2007) - CIS	COG910140
Payroll Check - Employer Compliance	COG905265
Payroll Giving Schemes for Charities - Action Required	COG913530
Payroll Giving Schemes for Charities - HMRC (Charities) - Net Pay Arrangements	COG913550
Payroll Giving Schemes for Charities - Inaccuracy or Failure	COG913540
Payroll Giving Schemes for Charities - Overview	COG913520
Pecuniary Liabilities and Benefits	COG905260
Pecuniary Liability Payments - Payment of bills	COG911020
Penalties Appeals	COG914305
Penalties Not Appropriate	COG914025
Penalties Reasonable Excuse	COG914065
Penalties - The Expected Offer	COG914150
Penalties - Pre April 2009 - Time Limits	COG914135
Penalty - Types of	COG914035
Penalties - Statutory Payments	COG914020
Penalties Overview - CIS	COG909350
Performance Board in Quality Assurance	COG12300
Personal connection in a compliance check	COG11600
Personal Safety - Introduction	COG11525
Personal Tax Compliance (PTC) Teams	COG904615
Personal Tax International Expatriates - Liaison	COG904585
Preparation and Checking - Computations	COG908140
Preparing a template - Quality Risk Plan	COG12800
Previous Ruling Given - Status	COG907590
Primary Class 1 NICs: Recovery from a Director or Employee	COG915195
Prior to the Visit - Preparation	COG905040
Problems Due to Previous Review or Compliance Check	COG906140
Proceeds of Crime Act (POCA) - Compliance Measures	COG18430
Providing a Subcontractor with an Incorrect Written Statement of Payments and Deductions Made (CIS from 6 April 2007)	COG914275
Providing an Opinion - Status	COG907570
Providing False Information for Registration Purposes (CIS from 6 April 2007)	COG914260
PTC Team - When to refer	COG906030
Public Sector Employers - Liaison	COG904755

Q

Quality Assurance and Improvement	COG12210

Quality Assurance - aims	COG12100
Quality Assurance - assessing a risk for a Quality Risk Plan	COG12650
Quality Assurance and appraisal process	COG12250
Quality Assurance - background	COG12050
Quality Assurance - coach and mentor	COG12235
Quality Assurance - definition of a risk to quality	COG12550
Quality Assurance - examples of risks for a manager of managers Workplace Assessment (WPA) review	COG12770
Quality Assurance - identify a risk for a Quality Risk Plan	COG12600
Quality Assurance - Large business strategy	COG12350
Quality Assurance - overview	COG12150
Quality Assurance - pacesetter	COG12245
Quality Assurance and the performance board	COG12300
Quality Assurance - Quality Risk Plan	COG12700
Quality Assurance - Quality Risk Plan - completing	COG12730
Quality Assurance - Quality Risk Plan - examples	COG12760
Quality Assurance - Quality Risk Plan - key features	COG12720
Quality Assurance - Quality Risk Plan - preparing template	COG12800
Quality Assurance - Risks to quality introduction	COG12710
Quality Assurance - Risks to quality - examples of risks to Quality Risk Plans (QRP) and Workplace Assessment (WPA) reviews	COG12750
Quality Assurance - roles and responsibilities	COG12200
Questioning the Worker - Status	COG907550

R

Raising formal penalty determinations - CIS from 06-04-2007	COG914297

Raising Formal Penalty Determinations - Daily Penalties and Penalties for Failure to Submit a Return (P35/CIS36/P11D(b) - (First 12 months of Lateness)	COG914190
Raising Formal Penalty Determinations - General	COG914180
Raising Formal Penalty Determinations - Initial Penalties arising under S98(1)(a) or S98(1)(b) TMA 1970	COG914185
Raising Formal Penalty Determinations - Penalties of a Maximum Set Amount or Maximum of a Difference between Amounts	COG914195
Rationale for the changes - Compliance Measures	COG17060
Reasonable Excuse - Penalties	COG914065
Receipt of SIP from RIS - action	COG905005
Reconstructing Records	COG906160
Record Keeping by HMRC employee - Inaccuracies	COG905135
Record of appointments - Personal Safety (Our Conduct and Behaviour)	COG11550
Recording Compliance Checks on ECS/Caseflow	COG905010
Recording information - Our conduct and behaviour	COG11610
Recording Information - Dispensations - Specialist Employer Compliance (SEC)	COG907170
Records (Business) checks	COG18310
Records - Failure to Produce - Penalties	COG914145
Records - Failure to Produce - Small and Medium Enterprises (SME)	COG904050
Records - Failure to Retain	COG905155
Records that Need to be Reviewed	COG905145
Records Used for SA	COG905150
Recovery for Earlier Years - Exceptions to General Approach - Status	COG907630
Recovery for Earlier Years - General Approach - Status	COG907620
Recovery from a Director or Employee - Primary Class 1 NICs	COG915195
Recovery from Director personally	COG930060
Recovery from Employees and Directors - Yield Recording	COG915690
Recovery - Settlement - Limits for	COG915065
Recovery Methods - Yield Recording	COG915540
Recovery of Tax and/or NIC from a Director or Employee - Action to be taken	COG915200
Recovery Restricted by previous reviews	COG915240
Recovery Where a Working Rule Agreement Operated	COG930790
Referral to Employment Status & Intermediaries (ES&I)	COG907600
Referral to Employment Status & Intermediaries - When to make a	COG904550
Referrals - LB Cases (Employment Status & Intermediaries)	COG907030
Referrals to ES&I - Customer Service - Status	COG907270
Referrals to RIS - Customer Service - Status - Employment Status & Intermediaries (ES&I)	COG907310
Refused Repayments - Compliance Measures	COG18460
Refused Registrations - Compliance Measures	COG18410
Regional Variation and Site Agreements - Working Rule Agreements (WRA)	COG930520
Registering for Self-Employment - Class 2 NIC - Yield Recording	COG915670
Registering for the scheme - CIS (from 6 April 2007)	COG910030
Registration Cards - CIS (until 5 April 2007)	COG909520
Regulation 9 Directions Background - CIS	COG909360
Regulation 9 (4) Directions - Action to be Taken - CIS	COG909380
Regulation 9 (5) Directions - Claims under Regulation 9(3) - Action to be Taken - CIS	COG909370
Regulation 9 (5) Directions - Impact of Directions under Regulation 9 on Penalties	COG909365
Regulation 9(5) Direction - Letter of Offer	COG914760
Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 - Background	COG909390
Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 - Process	COG909400
Regulation 72(5) Condition A - Direction under	COG915180
Regulation 81(4) Condition A or Condition B - Direction under	COG915190
Regulation 72(5) Condition B - Direction under	COG915185
Regulation 72F - Direction under - Action by Caseworker: Considering a Direction	COG915285
Regulation 72F - Direction under - Action by Caseworker: Making a Direction	COG915300
Regulation 72F - Direction under - Action by Caseworker: SA Notation	COG915290
Regulation 72F - Direction under - Action by Caseworker: Submission to Authorising Team	COG915305
Regulation 72F - Direction under - Action by Caseworker: Trigger Letter of Offer	COG915295
Regulation 72F - Direction under - Action to be taken: by Authorising Team	COG915310
Regulation 72F - Direction under - Appeals	COG915315
Regulation 72F - Direction under - Background	COG915255
Regulation 72F - Direction under - Conditions Applicable	COG915270
Regulation 72F - Direction under - Effect of a direction on the employee	COG915280
Regulation 72F - Direction under - General	COG915245
Regulation 72F - Direction under - Impact on National Insurance Contributions	COG915325
Regulation 72F - Direction under - Impact on VAT	COG915330
Regulation 72F - Direction under - Informal Set- offs	COG915250
Regulation 72F - Direction under - Legislation	COG915260
Regulation 72F - Direction under - Mandates Held	COG915320
Regulation 72F - Direction under - Miscellaneous Employer & Employee Issues	COG915265
Regulation 72F - Direction under - Regulation 80 determinations	COG915296
Regulation 72F - Direction under - Settlement Process	COG915335
Regulation 72F - Direction under - Trigger Events	COG915275
Regulation 72F - Direction under - Yield Claiming	COG915340
Regulation 80 Determinations - Direction under Regulation 72F	COG915296
Regulation 80 Determinations - Section 8 Decisions - Appeals	COG915170
Regulation 80 Determinations - Section 8 Decisions - Background	COG915160
Regulation 80 Determinations - Section 8 Decisions - Process	COG915165
Regulation 80 Determinations and Section 8 Decisions - Employment Status & Intermediaries (ES&I)	COG907210
Remove or Copy PAYE and NICS Records - Authority to Inspect - Small and Medium Enterprises (SME)	COG904020
Remove or Copy Contractor Records - Authority to Inspect - Small and Medium Enterprises (SME)	COG904030
Remuneration Paid in Non-cash Form	COG911060
Remuneration packaging Non Statutory Business Clearance - Yield Recording	COG915810
Re-opening a Contract Settlement - Contract Settlements - SAFE	COG915135
Re-opening post settlement - Contract Settlement	COG915146
Repayments Stopped - Yield Recording	COG915800
Requests for Advice from Local Compliance - Employment Status & Intermediaries (ES&I)	COG907060
Residence & Domicile	COG908685
Response to the opening letter	COG905030
Retain Records - Failure to	COG905155
Retention of Rooms Allowance Paid - Action Required - Working Rule Agreement (WRA)	COG930720
Returns or Records - Completing	COG905105
Revenue Loss Prevented (RLP)	COG18150
Revenue Loss Prevention (RLP) : Calculating and Recording (Compliance Measures)	COG18155
Revenue Protected - Compliance Measures	COG17300
Reviewing Dispensations - Specialist Employer Compliance (SEC)	COG907150
Revoking Dispensations - Specialist Employer Compliance (SEC)	COG907160
Risk and Intelligence Service (RIS) - Liaison	COG904775
Risk and Intelligence Service (RIS) - Operations - Liaison	COG904520
Risk Assessment	COG905560
Risk Based Systems Audit (RBSA)	COG905075
Role of Functional Lead Team (CIS Technical Support)	COG909090
Role of the Caseworker - Status	COG907530
Role of the Construction Industry Scheme Caseworker	COG909060
Role of the Processing Centre - Newry N. Ireland - CIS	COG909080
Role of the Processing Centre Netherton - CIS	COG909070
Roles and Responsibilities - Employment Status & Intermediaries (ES&I)	COG907020
Roles and Responsibilities - Large Business	COG905540
Roles and Responsibilities - Quality Assurance	COG12200
Round Sum Allowances	COG911040
Rugby Football Clubs	COG908640
Rules for Site Based Employees - Working Rule Agreements (WRA)	COG930530

S

SA Notation - Direction under Regulation 72F - Action by Caseworker	COG915290

SAFE - Amending a charge	COG915145
SAFE - Class 6 Amendment - Contract Settlement	COG915140
SAFE - General - Contract Settlements	COG915105
SAFE - How payments on account are allocated - Contract Settlements	COG915110
SAFE - Instalment Offers - Contract Settlements	COG915125
SAFE - Locking payments on account - Contract Settlements	COG915115
SAFE - Lump Sum offers with more than 30 days to pay - Contract Settlements	COG915130
SAFE - Re-opening a Contract Settlement	COG915135
SAFE - Unlocking payments on account - Contract Settlements	COG915120
Scheme Open - Failure to Submit Returns -Yield Recording	COG915590
Schemes - New (Previously Pseudo Schemes) - Open Year Inaccuracies	COG906500
Scope of the Schemes - CIS	COG909030
Scoring Cash Collected Prior to Settlement - Compliance Measures	COG17110
Season Tickets - Working Rule Agreements (WRA)	COG930620
Section 8 Decisions - Customer Service - Status (Employment Status & Intermediaries)	COG907300
Section 175 ITEPA 2003/Section 419 ICTA 1988 - Liaison (Directors)	COG930040
Section 223 ITEPA 2003 - Potential Benefit Implication of - Failure to Operate PAYE (Directors)	COG930080
Security and Insolvency	COG18350
Seek Settlement - from whom (Employer Compliance)	COG915005
Seizures of illicit excise goods - Compliance Measures	COG18420
Self Assessment (SA) and PAYE - Operation of (Directors)	COG930070
Self Assessment (SA) - Impact on Employer Compliance	COG906010
Self Assessment (SA), PAYE & NIC group (PSN) - Liaison	COG904780
Self Assessment (SA), PAYE & NICS (PSN) - CIS Advisory Team - Liaison	COG904785
Serious Evasion - Awareness	COG905305
Serious Evasion (Fraud) or Neglect for Penalties - Establishing (Culpability)	COG906110
Serious Evasion Suspected - Action to Take (Open Year Inaccuracies)	COG906530
Seriousness - Abatement - pre April 2009	COG914120
Seriousness - Things to Consider - Penalties (Pre April 2009)	COG914125
Service Company Units - Liaison	COG904605
Service Company Units (SCU’s) - IR35 Service Company	COG908710
Set-off - overpayment be set-off against underpayments	COG915680
Settle Employee’s Liability - Benefits in Kind - Employer Not Willing	COG908070
Settle Employee’s Liability - Benefits in Kind - Employer Willing	COG908060
Settlement - Caseworker checklist for completed cases	COG915080
Settlement - Certificate of Disclosure	COG915090
Settlement - Cross Tax Referral	COG915100
Settlement - Culpability and Penalties	COG915045
Settlement - Culpability - Warning of Penalties	COG915050
Settlement - Culpability - What Does it Mean?	COG915040
Settlement - Direction Under Regulation 72F, Regulation 80 determination	COG915296
Settlement - Dispensations	COG915205
Settlement - From Whom to Seek	COG915005
Settlement - Interest	COG915070
Settlement - NIC Decision	COG915155
Settlement - No agreement	COG915075
Settlement - Regulation 80 Determination	COG915150
Settlement - The Expected Offer	COG915030
Settlement - Who Conducts the Meeting	COG915035
Settlement - Who Conducts the Meeting - Penalties	COG914160
Settlement - Whom to seek	COG915005
Settlement - Without a meeting	COG915060
Settlement - Written confirmation of advice	COG915020
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions “Deemed as Paid”	COG908101
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions ‘Paid’	COG908098
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions ‘Treated as Paid’	COG908099
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Exceptions to treating Contributions as “Treated as Paid”.	COG908100
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - General	COG908095
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Process to Follow	COG908102
Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Process to Follow: Section 8 Decisions	COG908106
Settlement Process - Direction under Regulation 72F	COG915335
Simplified Schemes - Penalties (Pre April 2009)	COG914010
SIP from RIS - Action on receipt	COG905005
Small Amounts to be Excluded for PAYE and NIC - Computations	COG908040
Social Security Agency in Northern Ireland (NISSA) - Department for Work and Pensions - Liaison	COG904790
Specialist Employer Compliance (SEC) - Dispensations - Authority	COG907090
Specialist Employer Compliance (SEC) - Dispensations - Group of Companies	COG907190
Specialist Employer Compliance (SEC) - Dispensations - Introduction	COG907080
Specialist Employer Compliance (SEC) - Dispensations - Inaccuracy discovered	COG907100
Specialist Employer Compliance (SEC) - Dispensations - Other teams	COG907180
Specialist Employer Compliance (SEC) - Dispensations - P11DX and letters applications	COG907110
Specialist Employer Compliance (SEC) - Dispensations - Reviewing	COG907150
Specialist Employer Compliance (SEC) - Dispensations - Recording Information	COG907170
Specialist Employer Compliance (SEC) - Dispensations - Revoking	COG907160
Specialist Employer Compliance (SEC) - Dispensations - Use of form ECR308	COG907140
Specialist Employer Compliance (SEC) - Dispensations - What can and cannot be included	COG907120
Specialist Employer Compliance (SEC) - Dispensations - Wording of dispensations and dispensations letters	COG907130
Specialist Teams - Liaison	COG904555
Specific Guidance by Activity	COG18400
Specific Guidance for Workstreams	COG18300
Specimen Letter of Offer - Company	COG914675
Specimen Letter of Offer - Incorrect CIS Claim made in CIS Deductions Suffered Box on P35	COG914765
Specimen Letter of Offer - Individual/Sole Trader employer	COG914585
Specimen Letter of Offer - Limited Liability Partnerships (LLPs) employer	COG914622
Specimen Letter of Offer - Partnerships employer	COG914620
Specimen Letter of Offer - Penalty only - employer	COG914720
Specimen Letter of Offer - Regulation 72F cases	COG914755
Staff Employees - Working Rule Agreement	COG930540
Start and Stop Notices - Student Loan Deductions	COG905190
Status background - Customer Service (Employment Status & Intermediaries)	COG907260
Status - Background to Determining	COG907510
Status - Culpability	COG907640
Status - CIS	COG909165
Status - Construction Industry Workers - Background	COG907610
Status - Disputes	COG907580
Status enquiry from the Engager - Customer Service (Employment Status & Intermediaries)	COG907280
Status enquiry from the Worker - Customer Service (Employment Status & Intermediaries)	COG907290
Status - Fact Finding	COG907540
Status - Group of Workers Involved	COG907560
Status - HumInt - Customer Service (Employment Status & Intermediaries)	COG907295
Status - Local Compliance (Employment Status & Intermediaries)	COG907220
Status - Previous Ruling Given	COG907590
Status - Providing an Opinion	COG907570
Status - Questioning the Worker	COG907550
Status - Recovery for Earlier Years - Exception to General Approach	COG907630
Status - Recovery for Earlier Years - General Approach	COG907620
Status - Referral to Employment Status & Intermediaries (ES&I)	COG907600
Status - Referrals to Employment Status & Intermediaries (ES&I) - Customer Service	COG907270
Status - Role of the Caseworker	COG907530
Status - The Employment Status Indicator Tool	COG907520
Status - Section 8 Decisions - Customer Service (Employment Status & Intermediaries)	COG907300
Status - Local Compliance	COG907220
Status - Yield Recording	COG915660
Statutory Cover - Penalties (Pre April 2009)	COG914130
Statutory Adoption Pay (SAP)	COG903570
Statutory Payments - Employer and Contractors Role	COG903550
Statutory Payments - Penalties	COG914020
Statutory Sick Pay (SSP) & Statutory Maternity Pay (SMP) - Employer and Contractors Role	COG903560
Steps to follow where the employee is a director of the company - Computations	COG908103
Steps to follow where the employee is not a director of the company - Computations	COG908104
Student Loan Deductions - Penalties	COG914210
Student Loan Deductions (SLDs) - Open Year Inaccuracies	COG906620
Student Loan Deductions Legislation	COG903580
Student Loan Deductions Start and Stop Notices	COG905190
Student Loans - Liaison	COG904765
Subcontractor Claiming Credit for Deductions Suffered	COG909230
Subcontractor / Contractor - What is a	COG909040
Submission of Inaccurate or Incomplete CIS25 Vouchers (until 5 April 2007) - CIS - Penalties	COG914250
Submission of Incorrect CIS23 Vouchers (until 5 April 2007) - CIS - Penalties	COG914235
Submission to Authorising Team - Direction under Regulation 72F - Action by Caseworker	COG915305
Submissions to Specialist Employer Compliance - LC Process Only (Large Business)	COG905690
Supplementary returns - Submission of	COG915600
Suspected Computer Fraud - commencing the compliance check	COG905310
Suspected Fraud/Evasion - Yield Recording	COG915700
Suspended Penalties - Contract Settlement	COG914581
Systems to Support the work - Large Business	COG905550

T

Tachographs - Lorry Drivers	COG908670

Tachographs - Lorry Drivers - What to check	COG908680
Talk Through, Walk Through and Testing the Systems	COG905080
Talk Through and Testing the Systems - Importance of	COG905085
Walk Through and Testing the Systems: Non-visit cases - Importance of	COG905095
Walk Through and Testing the Systems: Visit cases - Importance of	COG905090
Tax Administration Litigation & Advice (TALA)	COG904770
Tax Certificate - Types of (until 5 April 2007)	COG909530
Tax Certificate CIS5 or CIS5 (Partner) (until 5 April 2007)	COG909550
Tax Certificate CIS6 (until 5 April 2007)	COG909540
Taxpayer Favour Adjustments - Compliance Measures	COG17135
Tax relief - Class 6 Settlement	COG915085
Tax Treatment (from 6 April 2007) - CIS	COG910080
Tax Treatment Qualifying Test (from 6 April 2007) - CIS	COG910090
Tax Tribunals Hearings - Employment Status & Intermediaries (ES&I)	COG907230
Teams - Liaison between (Large Business)	COG905530
Termination Payments - Pre and Post transaction advice	COG915780
Things to Check - Letter of Offer	COG914535
Things to Consider Under Cooperation - Penalties - Pre April 2009	COG914115
Things to Consider Under Disclosure - Penalties - Pre April 2009	COG914105
Things to Consider Under Seriousness - Penalties - Pre April 2009	COG914125
Third Party Information - Handling	COG911580
Third Party information - HUMINT - CIS	COG909280
Third Party - Payments to a - CIS	COG909270
Third Party - Payments to a - CIS (Until 5 April 2007)	COG909580
Third Party - Payments to a - Inaccuracy Discovered - CIS (Until 5 April 2007)	COG909590
Tier structure in Local Compliance	COG12215
Time Limit for Recovery - NIC	COG915220
Time Limit for Recovery - Overview	COG915215
Time Limits - Penalties - pre April 2009	COG914135
Time Limits for Recovery - Limitation Act 1980 and Limitation (Northern Ireland) Order 1989	COG915225
Time to Pay - Letter of Offer	COG914550
Timing Adjustments - Compliance Measures	COG18500
Timing Adjustments - Introduction - Compliance Measures	COG18510
Timing Adjustments - Overview - Compliance Measures	COG18520
Timing Adjustments - Detailed examples - Compliance Measures	COG18530
Timing Adjustments - Revenue Loss Prevention (RLP)	COG18160
Tips and Gratuities	COG908510
Tools to Support - Hidden Economy (Employers) Team	COG905330
Tools to Support CI Caseworkers - CIS	COG909120
Transitional Period - Background - CIS	COG909310
Translations and Interpreters	COG905300
Travel, Subsistence, Entertainment and Other Expenses	COG905255
Trigger Events - Direction under Regulation 72F	COG915275
Trigger Letter of Offer - Direction under Regulation 72F - Action by Caseworker	COG915295
Trivial Benefits	COG908080
Tronc Schemes	COG908520
TV & Radio Industry Unit	COG904710
Two or More Duty Geared Penalties - Pre April 2009	COG914081
Types of Allowances and Conditions of Payment	COG930810
Types of Penalty	COG914035
Types of Tax Certificate - CIS (until 5 April 2007)	COG909530

U

Under Deductions - How the Contractor Should Treat	COG909200

Unlawful Disposal or Possession of CIS Documents (until 5 April 2007) - CIS - Penalties	COG914240
Unlocking payments on account - Contract Settlements - SAFE	COG915120
Unsatisfactory Book Keeping	COG906190
Updating Individuals records in the PAYE service	COG904552
Use of an Employer’s Computer	COG905100
Use of form ECR308- Dispensations (Specialist Employer Compliance)	COG907140
Using Estimates and Obtaining Agreement	COG908090

V

Value Added Tax (VAT) - CIS	COG909250

VAT Caseworker	COG904535
Verification Process (from 6 April 2007) - CIS	COG910040
Visit at a Private Residence	COG11575
Visit - preparation prior to	COG905040
Visits - Joint	COG905065
Voluntary Disclosure	COG915550
Voluntary Disclosure by Contractor of non-Operation of Scheme - CIS	COG909035
Voluntary Disclosures/Offshore/Liechtenstein Disclosure Facility (LDF)	COG18450
Voluntary Restitution	COG915015
Vouchers - CIS - (until 5 April 2007)	COG909570

W

Walk Through and Testing the Systems: Non-visit cases	COG905095

Walk Through and Testing the Systems: Visit Cases	COG905090
Walk Through Tests - CIS	COG909130
Warning of Penalties - Culpability	COG915050
Within the Customer Groups - Liaison	COG904515
Without a meeting - Settlement (Employer Compliance)	COG915060
Wording of dispensations and dispensations letter (Specialist Employer Compliance)	COG907130
Working a non-visit case	COG905025
Working Rule Agreements (WRA) - Action Required When Retention of Rooms Allowance Paid	COG930720
Working Rule Agreements (WRA) - Action Required Where a WRA Operated	COG930780
Working Rule Agreements (WRA) - Action to Take on Daily Travel Payments	COG930600
Working Rule Agreements (WRA) - Agency Workers	COG930550
Working Rule Agreements (WRA) - Caravan Accommodation Provided by Employee	COG930740
Working Rule Agreements (WRA) - Caravan Accommodation Provided by Employer	COG930730
Working Rule Agreements (WRA) - Contact for Advice	COG930570
Working Rule Agreements (WRA) - Daily Travel Payments	COG930590
Working Rule Agreements (WRA) - Disagreements on Caravan Accommodation Payments	COG930750
Working Rule Agreements (WRA) - Example of a Lodge Certificate (Tax Form A)	COG930820
Working Rule Agreements (WRA) - Example of a Lodge Certificate (Tax Form B)	COG930830
Working Rule Agreements (WRA) - Example of Types of Allowances and Conditions of Payment	COG930810
Working Rule Agreements (WRA) - False Claims or False Payments	COG930770
Working Rule Agreements (WRA) - Free Transport Provided	COG930610
Working Rule Agreements (WRA) - Holiday Pay	COG930760
Working Rule Agreements (WRA) - Known Agreements	COG930560
Working Rule Agreements (WRA) - Lodge Certificates	COG930680
Working Rule Agreements (WRA) - Lodge Payments Paid Direct by Employers	COG930700
Working Rule Agreements (WRA) - Lodging Allowance	COG930650
Working Rule Agreements (WRA) - Lodging Allowance Action Required by Employer	COG930670
Working Rule Agreements (WRA) - Lodging Allowance Conditions of Payment and Action Required by CIO	COG930660
Working Rule Agreements (WRA) - Lodging Allowance Reimbursement of Actual Accommodation Costs	COG930690
Working Rule Agreements (WRA) - Lodging Allowance Retention of Rooms Allowances	COG930710
Working Rule Agreements (WRA) - Lodgings to Site	COG930630
Working Rule Agreements (WRA) - Obtaining a Copy	COG930580
Working Rule Agreements (WRA) - Overview	COG930510
Working Rule Agreements (WRA) - Periodic Visits Home	COG930640
Working Rule Agreements (WRA) - Regional Variation and Site Agreements	COG930520
Working Rule Agreements (WRA) - Recovery Where a WRA Operated	COG930790
Working Rule Agreements (WRA) - Rules for Site Based Employees	COG930530
Working Rule Agreements (WRA) - Season Tickets	COG930620
Working Rule Agreements (WRA) - Staff Employees	COG930540
Working Rule Agreements (WRA) - Who to Contact for Advice	COG930570
Working Rule Agreements (WRA) WRA Not Operated	COG930800
Working the Case: Factsheet CC/FS19 - Employer and Contractor Returns and ‘old’ Penalties - When to Issue	COG906060
Working the Case: Human Rights Act 1998 (HRA) - Background	COG906050
Written confirmation of advice - Settlement (Employer Compliance)	COG915020

X

No entries

Y

Yield Claiming - Direction under Regulation 72F	COG915340

Yield Recording - Yield Arising from Broader Coverage	COG915530
Yield Recording - Yield Arising from a Compliance Check	COG915520
Yield Recording - Court Fees	COG915720
Yield Recording - Current Year, Future Revenue Benefits, Consequential Yield and Open Year Adjustments	COG915640
Yield Recording - Dispensations Applications	COG915820
Yield Recording - Employer Amendments	COG915560
Yield Recording - Error Penalties	COG915745
Yield Recording - Failure to Operate - Closed Years	COG915570
Yield Recording - Failure to Report Benefits and Understated Benefits	COG915610
Yield Recording - Failure to Submit Returns - No Scheme	COG915580
Yield Recording - Failure to Submit Returns - Scheme Open	COG915590
Yield Recording - Formal Charges	COG915630
Yield Recording - Incorrect P35 returns CIS Deductions Suffered Box	COG915605
Yield Recording - Insolvency	COG915620
Yield Recording - Introduction	COG915510
Yield Recording - P35 Omissions and PAYE Reconciliations	COG915601
Yield Recording - P35 Omissions and PAYE Reconciliations - Correct amount of tax and NIC deducted and paid in full	COG915602
Yield Recording - P35 Omissions and PAYE Reconciliations - Correct amount of tax and NIC deducted but not paid in full	COG915603
Yield Recording - P35 Omissions and PAYE Reconciliations - Tax and NIC deducted left off the P35 and other liabilities identified	COG915604
Yield Recording - PAYE Settlement Agreement	COG915770
Yield Recording - Pre and Post transaction advice - Termination Payments	COG915780
Yield Recording - Recovery from Employees and Directors	COG915690
Yield Recording - Recovery Methods	COG915540
Yield Recording - Registering for Self Employment - Class 2 NIC	COG915670
Yield Recording - Remuneration Packaging Non Statutory Business Clearance	COG915810
Yield Recording - Repayments Stopped	COG915800
Yield Recording - Set Off	COG915680
Yield Recording - Status	COG915660
Yield Recording - Status opinion requested by customer	COG915750
Yield Recording - Submission of Supplementary returns	COG915600
Yield Recording - Suspected Fraud/Evasion	COG915700
Yield Recording - Voluntary Disclosure	COG915550
Yield Scoring Conventions	COG18110

Z

No entries