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Official guidance
Compliance Operational Guidance

COG17100 · Compliance Measures: cash collected

  • COG17105 · What is cash collected?
  • COG17107 · Consequential yield
  • COG17110 · Scoring cash collected prior to settlement
  • COG17115 · Payments on account
  • COG17120 · Litigation
  • COG17125 · Outputs of VAT interventions will be scored as Net Additional Liability
  • COG17130 · Indirect tax penalties including de-suspended penalties will score as cash collected
  • COG17135 · Taxpayer favour adjustments
  • COG17140 · Other items counting toward cash collected compliance revenue
  • COG17145 · Double counting where FRB has already been claimed
  1. Compliance Measures: cash collected: contents
  2. Compliance Measures: cash collected: outputs of VAT interventions will be scored as Net Additional Liability

COG17125 | Compliance Measures: cash collected: outputs of VAT interventions will be scored as Net Additional Liability

From HM Revenue & Customs · Compliance Operational Guidance

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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