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Official guidance
Compliance Operational Guidance

COG915500 · Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording

  • COG915510 · Introduction
  • COG915520 · Compliance revenue arising from a compliance check
  • COG915530 · Supporting Guidance: employer compliance: guidance by subject: yield recording: compliance revenue arising from broader coverage
  • COG915540 · Recovery methods
  • COG915550 · Voluntary disclosure
  • COG915560 · Employer amendments
  • COG915570 · Failure to operate - closed years and/or closed tax periods
  • COG915580 · Failure to submit returns - no scheme
  • COG915590 · Failure to submit returns - scheme open
  • COG915600 · Submission of supplementary returns
  • COG915601 · P35 omissions and PAYE reconciliations (up to and including 2012-13)
  • COG915602 · P35 omissions and PAYE reconciliations (up to and including 2012-13) - correct amount of tax and NIC deducted and paid in full
  • COG915603 · P35 omissions and PAYE reconciliations (up to and including 2012-13) - correct amount of tax and NIC deducted but not paid in full
  • COG915604 · P35 omissions and PAYE reconciliations (up to and including 2012-13) - tax and NIC deducted left off the P35 and other liabilities identified
  • COG915605 · Incorrect returns - CIS deductions suffered
  • COG915610 · Failure to report Benefits and understated benefits
  • COG915620 · Insolvency
  • COG915630 · Formal charges
  • COG915640 · Current year, future revenue benefits, consequential compliance revenue and open year adjustments
  • COG915660 · Status
  • COG915670 · Registering for self-employment - class 2 NIC
  • COG915680 · Set-off
  • COG915690 · Recovery from employees and directors
  • COG915700 · Suspected fraud/evasion
  • COG915720 · Court fees
  • COG915745 · Error penalties
  • COG915750 · Status opinion requested by customer
  • COG915770 · PAYE settlement agreement
  • COG915780 · Pre and post transaction advice - termination payments
  • COG915800 · Repayments stopped
  • COG915810 · Remuneration packaging non statutory business clearance
  • COG915820 · Dispensations applications
  1. Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: contents
  2. Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: PAYE settlement agreement

COG915770 | Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: PAYE settlement agreement

From HM Revenue & Customs · Compliance Operational Guidance

This guidance has moved to the Customer Compliance Guidance Hub.

To access the guidance, please go to the Hub and select your business area. You’ll find the guidance you need in the Employer Duties tile. Select the background information tab and then Compliance operational guidance from the drop-down tab. This page is included in Compliance Revenue Recording.

For help accessing and navigating the Hub, please see our e-learning product on Kallidus: 0018424 ‘How to access and use guidance’.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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