Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Compliance Operational Guidance

COG915000 · Supporting Guidance: employer compliance: guidance by subject: settlement

  • COG915005 · From whom to seek settlement
  • COG915010 · Legally enforceable charge
  • COG915015 · Voluntary restitution
  • COG915020 · Written confirmation of advice
  • COG915025 · Payment on account
  • COG915026 · Supporting Guidance: employer compliance: guidance by subject area: settlement: specified charges
  • COG915030 · The expected offer
  • COG915035 · Who conducts the meeting
  • COG915040 · Culpability - what does it mean?
  • COG915045 · Culpability and penalties
  • COG915050 · Culpability - warning of penalties
  • COG915060 · Without a meeting
  • COG915065 · Limits for recovery
  • COG915068 · Supporting guidance: employer compliance: guidance by subject:settlement: payrolled and non-payrolled benefits
  • COG915070 · Interest
  • COG915075 · No agreement
  • COG915080 · Caseworker checklist for completed cases
  • COG915090 · Certificate of disclosure
  • COG915095 · Contract settlement form (CSF)
  • COG915096 · Employer compliance settlement summary (ECSS)
  • COG915097 · Reallocation of employer overpayments and the P565 process
  • COG915100 · Cross Tax Referral - settlement
  • COG915103 · Contract settlements - SAFE
  • COG915146 · Contract settlements - reopening post settlement
  • COG915150 · By regulation 80 determination
  • COG915155 · By NIC decision
  • COG915158 · Regulation 80 determinations - section 8 decisions
  • COG915171 · Apprenticeship Levy settlement process
  • COG915172 · Apprenticeship Levy - Regulation 147L process
  • COG915175 · Payment sought from employee
  • COG915180 · Direction under regulation 72(5) condition A
  • COG915185 · Direction under regulation 72(5) condition B
  • COG915190 · Direction under regulation 81(4) condition A or condition B
  • COG915195 · Primary class 1 NIC - recovery from a director or employee
  • COG915200 · Recovery of tax and/or NIC from a director or employee - action to be taken
  • COG915205 · Exemption for amounts which would otherwise be deductible
  • COG915210 · PAYE settlement agreements (PSA)
  • COG915213 · Time limits for recovery
  • COG915230 · Court fees - included in a settlement
  • COG915235 · Court fees - not included in a settlement
  • COG915240 · Recovery restricted by previous reviews
  • COG915243 · Direction under regulation 72F
  • COG915085 · Tax relief for amount included in a Class 6 settlement
  1. Supporting Guidance: employer compliance: guidance by subject: settlement: contents
  2. Supporting Guidance: employer compliance: guidance by subject: settlement: the expected offer

COG915030 | Supporting Guidance: employer compliance: guidance by subject: settlement: the expected offer

From HM Revenue & Customs · Compliance Operational Guidance

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

PreviousNext
PrivacyTerms