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Official guidance
Compliance Operational Guidance

COG17500 · Compliance Measures: upstream compliance

  • COG17510 · What is upstream compliance?
  • COG17520 · When can I claim compliance revenue from upstream compliance?
  • COG17530 · How does HMRC measure revenue from upstream activities?
  • COG17540 · Who approves the compliance revenue from upstream compliance activities?
  • COG17545 · Questions and answers
  1. Compliance Measures: upstream compliance: contents
  2. Compliance Measures: upstream compliance: who approves the compliance revenue from upstream compliance activities?

COG17540 | Compliance Measures: upstream compliance: who approves the compliance revenue from upstream compliance activities?

From HM Revenue & Customs · Compliance Operational Guidance

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

This guidance has now been archived.

For the latest guidance please visit the Customer Compliance Guidance Hub.

The Yield Scoring guidance is located within the ‘process guide’ section within each tile.

If you are claiming Future Revenue Benefit, Cash Collected or Revenue Loss Prevented, please follow the Yield Scoring guidance to ensure you are keeping up to date with the latest yield scoring principles.

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