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Official guidance
Compliance Operational Guidance

COG906500 · Supporting Guidance: employer compliance: guidance by subject: open year inaccuracies

  • COG906510 · Overview and definition of terms current, earlier, open and closed years, open and closed return periods
  • COG906520 · How to make an open year adjustment
  • COG906525 · How to make an open tax period adjustment
  • COG906530 · Action to take where serious evasion is suspected
  • COG906540 · No P46 or RTI starter checklist (or equivalent) held - existing employee
  • COG906550 · No P46 or RTI starter checklist (or equivalent) held - employee has left
  • COG906560 · Claim for accepting less than the full employer liability
  • COG906570 · Advice given - follow up action to take
  • COG906590 · Caseflow - how to calculate current year liability/future revenue benefit (FRB)
  • COG906600 · When to include the open year/open tax periods in a class 6 settlement
  • COG906610 · New schemes (previously pseudo schemes)
  • COG906620 · Student loan deductions (SLDs)
  1. Supporting Guidance: employer compliance: guidance by subject: open year inaccuracies: contents
  2. Supporting Guidance: employer compliance: guidance by subject: open year inaccuracies: when to include the open year/open tax periods in a class 6 settlement

COG906600 | Supporting Guidance: employer compliance: guidance by subject: open year inaccuracies: when to include the open year/open tax periods in a class 6 settlement

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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