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Official guidance
Compliance Operational Guidance

COG906000 · Supporting Guidance: employer compliance: guidance by subject: working the case

  • COG906010 · Impact of SA on employer compliance
  • COG906020 · Asking about the business return of the employer/contractor
  • COG906025 · Informal interactions with third parties
  • COG906030 · When to refer to personal and capital gains tax compliance (P&CGTC)
  • COG906040 · Checks reveal a discrepancy or inaccuracy
  • COG906050 · Human Rights Act 1998 (HRA) - background
  • COG906060 · Factsheet CC/FS19 - employer and contractor returns and ‘old’ penalties: when to issue
  • COG906070 · Human Rights Act 1998 (HRA)
  • COG906080 · Human Intelligence (HumInt) sources
  • COG906090 · Extending the compliance check
  • COG906100 · Discontinuing a compliance check
  • COG906110 · Culpability - establishing serious evasion (fraud) or neglect for penalties
  • COG906130 · Inaccuracies continue after previous review or compliance check
  • COG906140 · Problems due to previous review or compliance check
  • COG906150 · Insolvency practitioner is appointed
  • COG906160 · Reconstructing records
  • COG906170 · Further meeting
  • COG906180 · Closed year check
  • COG906190 · Unsatisfactory bookkeeping
  • COG906210 · Missing file
  1. Supporting Guidance: employer compliance: guidance by subject: working the case: contents
  2. Supporting Guidance: employer compliance: guidance by subject: working the case: when to refer to personal and capital gains tax compliance (P&CGTC)

COG906030 | Supporting Guidance: employer compliance: guidance by subject: working the case: when to refer to personal and capital gains tax compliance (P&CGTC)

From HM Revenue & Customs · Compliance Operational Guidance

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

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