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Official guidance
Compliance Operational Guidance

COG915243 · Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F

  • COG915245 · General
  • COG915255 · Background
  • COG915260 · Legislation
  • COG915262 · Sampling and extrapolation
  • COG915265 · Miscellaneous employer and employee issues
  • COG915270 · Conditions applicable
  • COG915275 · Trigger events
  • COG915280 · Effect of a direction on the employee
  • COG915285 · Action by caseworker - considering a direction
  • COG915290 · Action by caseworker - SA notation
  • COG915295 · Action by caseworker - trigger letter of offer
  • COG915296 · Regulation 80 determinations
  • COG915300 · Action by caseworker - making a direction
  • COG915305 · Action by caseworker - submission to authorising team
  • COG915310 · Action to be taken - action by authorising team
  • COG915315 · Appeals
  • COG915325 · Impact on National Insurance Contributions
  • COG915330 · Impact on VAT
  • COG915335 · Settlement process
  • COG915340 · Compliance Revenue claiming
  1. Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: contents
  2. Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: background

COG915255 | Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: background

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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