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Official guidance
Compliance Operational Guidance

COG905000 · Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check

  • COG905005 · Action on receipt of SIP from RIS
  • COG905010 · Recording compliance checks on Caseflow
  • COG905015 · Making the initial appointment or contact
  • COG905020 · Notifying an authorised agent
  • COG905025 · Working a non-visit case
  • COG905030 · Response to the opening correspondence
  • COG905035 · No response to the opening letter
  • COG905040 · Preparation prior to the visit
  • COG905045 · The intervention plan
  • COG905050 · Where the insolvency practitioner is appointed
  • COG905055 · Cancellation of a case
  • COG905060 · Accompanied visits
  • COG905065 · Joint visits
  • COG905070 · Care of official papers
  • COG905075 · Risk based systems audit (RBSA)
  • COG905080 · Talk through, walk through and testing the systems
  • COG905085 · Importance of the talkthrough and testing the systems
  • COG905090 · The importance of the walkthrough and testing the systems: visit cases
  • COG905095 · The importance of the walkthrough and testing the systems: non-visit cases
  • COG905100 · Use of an employer's computer
  • COG905105 · Completing returns or records
  • COG905110 · Introductions
  • COG905115 · Initial meeting - preparation and approach
  • COG905120 · Employer is part of a group of companies
  • COG905125 · Employer is also a contractor
  • COG905130 · Employee of another government department keeps pay records
  • COG905135 · HM Revenue & Customs employee keeps pay records or responsible for inaccuracy
  • COG905140 · Members of the tribunal system or clerks to the tribunal system responsible for inaccuracy
  • COG905145 · Records that need to be reviewed
  • COG905150 · The records are used for SA
  • COG905155 · Failure to retain records
  • COG905160 · Supporting guidance: employer compliance guidance by subject: commencing the compliance check: obstructive employer - no response to opening letter
  • COG905165 · Supporting guidance: employer compliance guidance by subject: commencing the compliance check: obstructive employer - employer / agent refuses to attend a meeting
  • COG905170 · Supporting guidance: employer compliance guidance by subject: commencing the compliance check: obstructive employer - challenge to caseworkers entitlement to inspect records
  • COG905175 · Employer records not available or maintained
  • COG905180 · Employer asks for copy of papers
  • COG905185 · Arrears of pay for closed years
  • COG905190 · Student loan deductions start and stop notices
  • COG905195 · Employer operates NIC contracted out rate
  • COG905200 · Age exemption certificates
  • COG905202 · Reduction of secondary contributions for certain age groups
  • COG905203 · Reduction of secondary contributions of national insurance contributions for apprentices under 25
  • COG905205 · Certificate of election
  • COG905210 · Deferment of NIC
  • COG905215 · Form P46 or Real Time Information (RTI) starter checklist (or equivalent) produced for review
  • COG905220 · Opportunity to disclose
  • COG905225 · Computer payroll replaces manual system
  • COG905230 · Computer spreadsheet packages
  • COG905235 · Computer parameter reports
  • COG905255 · Support Guidance: employer compliance: guidance by subject: commencing the compliance check: travel, subsistence, entertainment and other expenses
  • COG905260 · Pecuniary liabilities and benefits
  • COG905265 · Payroll check
  • COG905270 · NIC holiday
  • COG905275 · Effective questioning to establish culpability
  • COG905280 · Copying and removal of records
  • COG905285 · Concluding the meeting
  • COG905290 · Notes of meeting - when they are required
  • COG905295 · Preparation and issue of notes of meeting
  • COG905300 · Translations and interpreters
  • COG905305 · Awareness of serious evasion
  • COG905310 · Suspected computer fraud
  • COG905315 · Employers with diplomatic immunity
  • COG905320 · When to complete a deductions working sheet (DWS)
  • COG905325 · Supporting guidance: employer compliance guidance by subject: commencing the compliance check: Hidden Economy - employers - definition of a case in terms of employers work in the Hidden Economy
  • COG905330 · Supporting guidance: employer compliance guidance by subject: commencing the compliance check: Hidden Economy (employers) team - tools to support
  1. Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: contents
  2. Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: where the insolvency practitioner is appointed

COG905050 | Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: where the insolvency practitioner is appointed

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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