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Official guidance

Compliance Operational Guidance

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COG10000 · Compliance Operational Guidance: introduction
COG11000 · Our conduct and behaviour
COG17000 · Compliance measures
COG19000 · Caseflow Scanning
COG20000 · Caseflow
COG80000 · Magnify
COG87000 · PDAC
COG90000 · NPPS
COG100000 · TRUCE Workbench VAT
COG102000 · TRUCE Workbench SA
COG200000 · Business specific: compliance check framework
COG900000 · Supporting guidance: employer compliance: contents
COG-A-Z · Compliance Operational Guidance: COG A to Z
CASEFLOW-A-Z · Compliance Operational Guidance: CRMM, NPPS and TRUCE A to Z
COG-GLOSSARY · Compliance Operational Guidance: glossary
COG-FEEDBACK · Compliance Operational Guidance: feedback
COG11200 · Our Conduct and Behaviour: civil service code e-learning
COG11360 · Our Conduct and Behaviour: customer service to disabled people: how to help: introduction
COG11365 · Our Conduct and Behaviour: customer service to disabled people: how to help: reasonable adjustments
COG11370 · Our Conduct and Behaviour: customer service to disabled people: how to help: penalty decisions
COG11372 · Our Conduct and Behaviour: customer service to disabled people: how to help: examples of penalty decisions taking account of disability
COG11375 · Our Conduct and Behaviour: customer service to disabled people: how to help: changes in compliance process
COG11380 · Our Conduct and Behaviour: customer service to disabled people: how to help: future compliance
COG11605 · Our Conduct and Behaviour: recording information
COG11610 · Our Conduct and Behaviour: recording information: general
COG11615 · Our Conduct and Behaviour: recording information: what information should be recorded and retained
COG11622 · Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: introduction
COG11624 · Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: the use of the camera on HMRC digital devices
COG11626 · Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: examples of when you can use the camera on your HMRC digital device
COG11628 · Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: example of when you cannot use the camera on your HMRC digital device
COG11630 · Our conduct and behaviour: recording information: use of HMRC digital devices during compliance checks: the use of other recording functions on HMRC digital devices
COG11645 · Our Conduct and Behaviour: recording information: use of personally owned equipment for HMRC purposes
COG11720 · Our Conduct and Behaviour: notebooks used to record compliance checks: general
COG11730 · Our Conduct and Behaviour: notebooks used to record compliance checks: suitable notebooks
COG11740 · Our Conduct and Behaviour: notebooks used to record compliance checks: reducing data security risks of notebooks
COG11760 · Our Conduct and Behaviour: notebooks used to record compliance checks: recording the issue of notebooks
COG11780 · Our Conduct and Behaviour: notebooks used to record compliance checks: completion of notebooks
COG11790 · Our conduct and behaviour: notebooks used to record compliance checks: using electronic or digital notebooks
COG11820 · Our Conduct and Behaviour: notes of meeting: general
COG11840 · Our Conduct and Behaviour: notes of meeting: audio or video recording of a meeting
COG12000 · Quality Assurance
COG12215 · Quality Assurance: introduction: roles and responsibilities: tier structure in Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC)
COG12700 · Quality Assurance: risks to quality: the Quality Risk Plan
COG15000 · Quality Assurance: quality standards
COG181900 · CRMM Guidance: general CRMM guidance: regime specific: VAT guidance
COG182700 · CRMM Guidance: general CRMM guidance: process work: tasks
COG221040 · Business specific guidance: compliance checks framework (CCF): need to know: caseflow
COG221060 · Business specific guidance: compliance checks framework (CCF): need to know: disclosure
COG221065 · Business specific: compliance check framework (CCF): need to know: CIT disclosure
COG221075 · Business specific guidance: compliance checks framework (CCF): need to know: evasion referral process
COG221080 · Business specific: compliance check framework (CCF): need to know: CIT evasion referral process
COG221100 · Business specific guidance: compliance checks framework (CCF): need to know: evasion meeting
COG221120 · Business specific: compliance check framework (CCF): need to know: CIT evasion PN300 meeting
COG221320 · Business specific guidance: compliance checks framework (CCF): need to know: appeals procedure
COG221525 · Business specific: Compliance Checks Framework (CCF): allocate case
COG221550 · Business specific guidance: compliance checks framework (CCF): complete initial review
COG221575 · Business specific guidance: compliance checks framework (CCF): confirm and identify additional risks
COG221600 · Business specific guidance: compliance checks framework (CCF): determine type of check
COG221625 · Business specific: Compliance Checks Framework (CCF): plan covert activity
COG221700 · Business specific: Compliance Checks Framework (CCF): plan unannounced visit
COG221775 · Business specific guidance: compliance checks framework (CFF): issue opening letter and make the follow up telephone call
COG221800 · Business specific: Compliance Checks Framework (CCF): make telephone call - first contact
COG221825 · Business specific: Compliance Checks Framework (CCF): unannounced visit - first contact
COG221875 · Business specific: Compliance Checks Framework (CCF): response received or no response to contact
COG221900 · Business specific: Compliance Checks Framework (CCF): use information and inspection powers
COG221950 · Business specific: Compliance Checks Framework (CCF): review information obtained
COG221975 · Business specific: Compliance Checks Framework (CCF): address risks
COG221990 · Business specific: Compliance Checks Framework (CCF): invigilation
COG222025 · Business specific: Compliance Checks Framework (CCF): calculate and discuss liability
COG222050 · Business specific: Compliance Checks Framework (CCF): penalties
COG222150 · Business specific: Compliance Checks Framework (CCF): take informal settlement action
COG222175 · Business specific: Compliance Checks Framework (CCF): prepare case for closure
COG222225 · Business specific: Compliance Checks Framework (CCF): close on system
COG230005 · Business specific: Compliance Checks Framework (CCF): Employer Compliance: activity level process map
COG230025 · Business specific guidance: compliance checks framework (CCF): employer compliance: confirm and identify additional risks
COG230050 · Business specific guidance: compliance checks framework (CCF): employer compliance: determine type of check
COG230100 · Business specific guidance: compliance checks framework (CCF): employer compliance: issue opening letter and make the follow up telephone call
COG230125 · Business specific guidance: compliance checks framework (CCF): employer compliance: response received or no response to contact
COG230140 · Business specific guidance: compliance checks framework (CCF): employer compliance: address risks
COG230175 · Business specific guidance: compliance checks framework (CCF): employer compliance: review findings and determine way forward
COG230200 · Business specific guidance: compliance checks framework (CCF): employer compliance: calculate and discuss liability
COG230225 · Business specific guidance: compliance checks framework (CCF): employer compliance: penalties
COG230250 · Business specific guidance: compliance checks framework (CCF): employer compliance: decide how to resolve compliance check
COG231010 · Business specific guidance: compliance checks framework (CCF): employer compliance: take formal settlement action
COG231025 · Business specific guidance: compliance checks framework (CCF): employer compliance: take informal settlement action
COG231050 · Business specific guidance: compliance checks framework (CCF): employer compliance: prepare case for closure
COG231075 · Business specific guidance: compliance checks framework (CCF): employer compliance: close on system
COG236005 · Business specific: Compliance Check Framework (CCF): charities large partnerships & international (CLPI) EC: activity level process map
COG240005 · Business specific: Compliance Checks Framework (CCF): Personal and Capital Gains Tax Compliance (P&CGTC): activity level process map
COG240025 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): allocate case
COG240075 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): confirm and identify additional risks
COG240080 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): determine type of check
COG240125 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): issue opening letter and make the follow up telephone call
COG240150 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): use information and inspection powers
COG240200 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): review findings and determine way forward
COG240225 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): calculate and discuss liability
COG240250 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): penalties
COG240275 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): decide how to resolve compliance check
COG240300 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): take formal settlement action
COG240325 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): take informal settlement action
COG240350 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): prepare case for closure
COG240375 · Business specific guidance: compliance checks framework (CCF): personal and capital gains tax compliance (P&CGTC): close on system
COG250005 · Business specific: Compliance Checks Framework (CCF): Income Tax Self Assessment (ITSA): activity level process map
COG250080 · Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): determine type of check
COG250125 · Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): issue opening letter and make the follow up telephone call
COG250260 · Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): review findings and determine way forward
COG250275 · Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): decide how to resolve compliance check
COG250300 · Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): take formal settlement action
COG250350 · Business specific guidance: compliance checks framework (CCF): income tax self assessment (ITSA): prepare case for closure
COG256005 · Business specific: compliance check framework (CCF): charities large partnerships & international (CLPI) ITSA: activity level process maps
COG260005 · Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): activity level process maps
COG260050 · Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): complete initial review
COG260075 · Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): confirm and identify additional risks
COG260080 · Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): determine type of check
COG260125 · Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): issue opening letter and make the follow up telephone call
COG260260 · Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): review findings and determine way forward
COG260275 · Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): decide how to resolve compliance check
COG260300 · Business specific: Compliance Checks Framework (CCF): Corporation Tax Self Assessment (CTSA): take formal settlement action
COG266005 · Business specific: compliance check framework (CCF): charities large partnerships & international (CLPI) CTSA: activity level process maps
COG270005 · Business specific: Compliance Checks Framework (CCF): Value Added Tax (VAT): activity level process maps
COG270025 · Business specific guidance: compliance checks framework (CCF): value added tax (VAT): allocate case
COG270050 · Business specific guidance: compliance checks framework (CCF): value added tax (VAT): confirm and identify additional risks
COG270090 · Business specific guidance: compliance checks framework (CCF): value added tax (VAT): address risks
COG270150 · Business specific guidance: compliance checks framework (CCF): value added tax (VAT): review findings and determine way forward
COG270175 · Business specific guidance: compliance checks framework (CCF): value added tax (VAT): penalties
COG270200 · Business specific guidance: compliance checks framework (CCF): value added tax (VAT): decide how to resolve compliance check
COG270225 · Business specific guidance: compliance checks framework (CCF): value added tax (VAT): take formal settlement action
COG270250 · Business specific guidance: compliance checks framework (CCF): value added tax (VAT): prepare case for closure
COG281005 · Business specific: Compliance Checks Framework (CCF): hidden economy: Employer Compliance: activity level process map
COG281825 · Business specific guidance: compliance checks framework (CCF): hidden economy: unannounced visit - first contact
COG282005 · Business specific: Compliance Checks Framework (CCF): hidden economy: ITSA: activity level process map
COG283005 · Business specific: Compliance Checks Framework (CCF): hidden economy: VAT: activity level process maps
COG283225 · Business specific guidance: compliance checks framework (CCF): hidden economy: take formal settlement action
COG290005 · Business specific: Compliance Checks Framework (CCF): Excise: activity level process maps
COG290050 · Business specific guidance: compliance checks framework (CCF): excise: complete initial review
COG290075 · Business specific guidance: compliance checks framework (CCF): excise: confirm and identify additional risks
COG290080 · Business specific guidance: compliance checks framework (CCF): excise: determine type of check
COG290090 · Business specific guidance: compliance checks framework (CCF): excise: plan unannounced visit
COG290125 · Business specific guidance: compliance checks framework (CFF): excise: issue opening letter and make the follow up telephone call
COG290140 · Business specific guidance: compliance checks framework (CCF): excise: unannounced visit - first contact
COG290150 · Business specific guidance: compliance checks framework (CCF): excise: use information and inspection powers
COG290220 · Business specific guidance: compliance checks framework (CCF): excise: address risks
COG290260 · Business specific guidance: compliance checks framework (CCF): excise: review findings and determine way forward
COG290280 · Business specific guidance: compliance checks framework (CCF): excise: penalties
COG290290 · Business specific guidance: compliance checks framework (CCF): excise: decide how to resolve compliance check
COG290300 · Business specific guidance: compliance checks framework (CCF): excise: take formal settlement action
COG290325 · Business specific guidance: compliance checks framework (CCF): excise: prepare case for closure
COG290500 · Business specific guidance: compliance checks framework (CCF): excise: address risks - desk based: post detection audit (tobacco)
COG290550 · Business specific guidance: compliance checks framework (CCF): excise: address risks - desk based: post detection audit (oils)
COG290600 · Business specific guidance: compliance checks framework (CCF): excise: seizure of excise goods
COG290650 · Business specific guidance: compliance checks framework (CCF): excise: detention
COG291005 · Business specific: compliance check framework (CCF): excise alcohol and tobacco: activity level process maps
COG291050 · Business specific: compliance check framework (CCF): excise alcohol and tobacco: complete initial review
COG291125 · Business specific: compliance check framework (CCF): excise alcohol and tobacco: issue opening letter and make the follow up telephone call
COG291200 · Business specific: compliance check framework (CCF): excise alcohol and tobacco: response received or no response to contact
COG291225 · Business specific: compliance check framework (CCF): excise alcohol and tobacco: review information obtained
COG291250 · Business specific: compliance check framework (CCF): excise alcohol and tobacco: address risks
COG291275 · Business specific:compliance check framework (CCF): excise alcohol and tobacco: review findings and determine way forward
COG291400 · Business specific: compliance check framework (CCF): excise alcohol and tobacco: take formal settlement action
COG292005 · Business specific: compliance check framework (CCF): excise oils: activity level process map
COG292140 · Business specific: compliance check framework (CCF): excise oils: unannounced visit-first contact
COG292250 · Business specific: compliance check framework (CCF): excise oils: address risks
COG295005 · Business specific: Compliance Checks Framework (CCF): Soft Drinks Industry Levy (SDIL): activity level process map
COG295050 · Business specific guidance:compliance checks framework (CCF):soft drinks industry levy (SDIL):complete initial review
COG295090 · Business specific: compliance checks framework (CCF): soft drinks industry levy (SDIL): plan unannounced visit
COG295140 · Business specific: compliance checks framework (CCF): soft drinks industry levy (SDIL): unannounced visit - first contact
COG295150 · Business specific: compliance checks framework (CCF): soft drinks industry levy (SDIL): use information and inspection powers
COG295200 · Business specific: compliance checks framework (CCF): soft drinks industry levy (SDIL) : review information obtained
COG295220 · Business specific: compliance check framework (CCF): soft drinks industry levy (SDIL): address risks
COG295250 · Business specific: compliance check framework (CCF): soft drinks industry levy (SDIL): review findings and determine way forward
COG295290 · Business specific guidance: compliance checks framework (CCF): soft drinks industry levy (SDIL): decide how to resolve compliance check
COG301005 · Business specific: Compliance Checks Framework (CCF): mid-sized business (MSB): Employer Compliance: activity level process maps
COG301050 · Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): complete initial review
COG301075 · Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): confirm and identify additional risks
COG301150 · Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): review information obtained
COG301175 · Business specific: compliance checks framework (CCF): mid-sized business employer compliance (MSB EC): address risks
COG302005 · Business specific: Compliance Check Framework (CCF): mid-sized business (MSB) ITSA: activity level process map
COG302050 · Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): complete initial review
COG302075 · Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): confirm and identify additional risks
COG302150 · Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): review information obtained
COG302175 · Business specific guidance: compliance checks framework (CCF): mid-sized business ITSA (MSB ITSA): address risks
COG303005 · Business specific: Compliance Check Framework (CCF): mid-sized business (MSB) CTSA: Activity level process map
COG303050 · Business specific: Compliance Checks Framework (CCF): mid-sized business CTSA (MSB CTSA): complete initial review
COG303075 · Business specific: Compliance Checks Framework (CCF): mid-sized business CTSA (MSB CTSA): confirm and identify additional risks
COG304005 · Business specific: Compliance Check Framework (CCF): mid-sized business (MSB) VAT: Activity level process map
COG304050 · Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): complete initial review
COG304075 · Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): confirm and identify additional risks
COG304175 · Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): address risks
COG304200 · Business specific guidance: compliance checks framework (CCF): mid-sized business VAT (MSB VAT): prepare case for closure
COG311005 · Business specific: Compliance Check Framework (CCF): public bodies group (PBG): Employer Compliance (non-CCM): activity level process map
COG312005 · Business specific: Compliance Check Framework (CCF): public bodies group (PBG) : VAT (non-CCM): activity level process map
COG313005 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): activity level process map
COG313010 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): pre allocation
COG313025 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): allocate case
COG313050 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): complete initial review
COG313075 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): confirm and identify additional risks
COG313100 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): determine type of check
COG313175 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): issue opening letter and make the follow up telephone call
COG313200 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): make telephone call - first contact
COG313250 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): response received or no response to contact
COG313275 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): use information and inspection powers
COG313300 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): review information obtained
COG313325 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): address risks
COG313350 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): invigilation
COG313375 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): review findings and determine way forward
COG313400 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): calculate and discuss liability
COG313425 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): penalties
COG313450 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): decide how to resolve compliance check
COG313475 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): take formal settlement action
COG313500 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): take informal settlement action
COG313525 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): prepare case for closure
COG313550 · Business specific: compliance check framework (CCF): public bodies group (PBG): employer compliance (CCM): close on system
COG314005 · Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): activity level process map
COG314075 · Business specific: compliance check framework: public bodies group (PBG): VAT (CCM): confirm and identify additional risks
COG314175 · Business specific: compliance check framework (CCF): public bodies group (PBG): VAT: issue opening letter and make the follow up telephone call
COG314325 · Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): address risks
COG314375 · Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): review findings and determine way forward
COG314400 · Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CRM): calculate and discuss liability
COG314425 · Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): penalties
COG314450 · Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): decide how to resolve compliance check
COG314475 · Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): take formal settlement action
COG314525 · Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): prepare case for closure
COG314550 · Business specific: compliance check framework (CCF): public bodies group (PBG): VAT (CCM): close on system
COG320005 · Business specific: compliance check framework (CCF): customs and international trade (CIT): activity level process map
COG321550 · Business specific: compliance check framework (CCF): customs and international trade (CIT): complete initial review
cog321575 · Business specific: compliance check framework (CCF): customs and international trade (CIT): confirm and identify additional risks
COG321700 · Business specific: compliance check framework (CCF): customs and international trade (CIT): plan unannounced visit
COG321775 · Business specific: compliance check framework (CCF): customs and international trade (CIT): issue opening letter and make the follow up telephone call
COG321825 · Business specific: compliance check framework (CCF): customs and international trade (CIT): unannounced visit - first contact
COG321875 · Business specific: compliance check framework (CCF): customs and international trade (CIT): response received or no response to contact
COG321900 · Business specific: compliance check framework (CCF): customs and international trade (CIT): use information and inspection powers
COG321975 · Business specific: compliance check framework (CCF): customs and international trade (CIT): address risks
COG322000 · Business specific: compliance check framework (CCF): customs and international trade (CIT): review findings and determine way forward
COG322025 · Business specific: compliance check framework (CCF): customs and international trade (CIT): calculate and discuss liability
COG322050 · Business specific: compliance check framework (CCF): customs and international trade (CIT): penalties
COG322100 · Business specific: compliance check framework (CCF): customs and international trade (CIT): decide how to resolve compliance check
COG322125 · Business specific: compliance check framework (CCF): customs and international trade (CIT): take formal settlement action
COG322175 · Business specific: compliance check framework (CCF): customs and international trade (CIT): prepare case for closure
COG330005 · Business specific: compliance check framework (CCF): VAT Pre-Creds: activity level process maps
COG330010 · Business specific: compliance check framework (CCF): VAT Pre-Creds: pre allocation
COG330025 · Business specific: compliance check framework (CCF): VAT Pre-Creds: allocate case
COG330050 · Business specific: compliance check framework (CCF): VAT Pre-Creds: complete initial review
COG330075 · Business specific: compliance check framework (CCF): VAT Pre-Creds: confirm and identify additional risks
COG330310 · Business specific: compliance check framework (CCF): VAT Pre-Creds: prepare case for closure
COG330350 · Business specific: compliance check framework (CCF): VAT Pre-Creds: close on system
COG904620 · Supporting Guidance: employer compliance: guidance by subject: liaison: personal and capital gains tax compliance (P&CGTC): employer duties to P&CGTC referrals
COG904621 · Supporting Guidance: employer compliance: guidance by subject: liaison: personal tax compliance (PTC) teams: personal tax compliance to employer compliance referrals
COG90691 · NPPS Guidance: Offshore Penalties: Income Tax (IT)
COG90692 · NPPS Guidance: Offshore Penalties: Corporation Tax (CT)
COG90693 · NPPS Guidance: Offshore Penalties: Capital Gains Tax (CGT)
COG90694 · NPPS Guidance: Offshore Penalties: Inheritance Tax (IHT)
COG90696 · NPPS guidance: maintain penalty details - C-A Penalties: C-A DOTAS Penalty
COG90697 · NPPS guidance: maintain penalty details - C-A Penalties: C-A POTAS Penalty
COG90698 · NPPS guidance: maintain penalty details - C-A Penalties: C-A DASVOIT Penalty
COG90699 · NPPS guidance: maintain penalty details - C-A Penalties: C-A Enabler Penalty
COG90701 · NPPS guidance: maintain penalty details - C-A Penalties: C-A GAAR Penalty
COG90702 · NPPS guidance: maintain penalty details - C-A Penalties: C-A STAR Penalty
COG907080 · Supporting Guidance: employer compliance: guidance by subject: specialist employer compliance: dispensations - introduction
COG907100 · Supporting Guidance: employer compliance: guidance by subject: specialist employer compliance: dispensations - inaccuracy discovered
COG907110 · Supporting Guidance: employer compliance: guidance by subject: specialist employer compliance: dispensations: P11DX and letter applications
COG907140 · Supporting Guidance: employer compliance: guidance by subject: specialist employer compliance: dispensations - use of form ECR308
COG915032 · Supporting Guidance: employer compliance: guidance by subject: settlement: settlement discussions
COGG931450 · Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate
COGUPDATE001 · COG - Compliance Operational Guidance: update index
COGUPDATE090715 · Compliance Operational Guidance: recent changes
COGUPDATE110228 · Compliance Operational Guidance: recent changes
COGUPDATE110509 · Compliance Operational Guidance: recent changes
COGUPDATE110610 · Compliance Operational Guidance: recent changes
COGUPDATE110615 · Compliance Operational Guidance: recent changes
COGUPDATE110715 · Compliance Operational Guidance: recent changes
COGUPDATE110805 · Compliance Operational Guidance: recent changes
COGUPDATE110916 · Compliance Operational Guidance: recent changes
COGUPDATE111027 · Compliance Operational Guidance: recent changes
COGUPDATE111031 · Compliance Operational Guidance: recent changes
COGUPDATE111128 · Compliance Operational Guidance: recent changes
COGUPDATE120131 · Compliance Operational Guidance: recent changes
COGUPDATE120301 · Compliance Operational Guidance: Recent changes
COGUPDATE120410 · Compliance Operational Guidance: recent changes
COGUPDATE120517 · Compliance Operational Guidance: Recent changes to this guidance
COGUPDATE120628 · Compliance Operational Guidance: recent changes
COGUPDATE120809 · Compliance Operational Guidance: recent changes
COGUPDATE120831 · Compliance Operational Guidance: recent changes
COGUPDATE120920 · Compliance Operational Guidance: recent changes
COGUPDATE121018 · Compliance Operational Guidance: recent changes
COGUPDATE121101 · Compliance Operational Guidance: recent changes
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COGUPDATE130107 · Compliance Operational Guidance: recent changes
COGUPDATE130118 · Compliance Operational Guidance: recent changes
COGUPDATE130214 · Compliance Operational Guidance: recent changes
COGUPDATE130307 · Compliance Operation Guidance: recent changes
COGUPDATE130328 · Compliance Operational Guidance: changes 28 March 2013
COGUPDATE130419 · Compliance Operational Guidance: recent changes
COGUPDATE130510 · Compliance Operational Guidance: recent changes
COGUPDATE130613 · Compliance Operational Guidance: recent changes
COGUPDATE130621 · Compliance Operational Guidance: recent changes
COGUPDATE130628 · Compliance Operational Guidance: recent changes
COGUPDATE130725 · Compliance Operation Guidance: recent changes
COGUPDATE130801 · Compliance Operational Guidance: recent changes
COGUPDATE130905 · Compliance Operational Guidance: recent changes
COGUPDATE130912 · Compliance Operational Guidance: recent changes
COGUPDATE131017 · Compliance Operational Guidance: recent changes
COGUPDATE131021 · Compliance Operational Guidance: recent changes
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COGUPDATE140707 · Compliance Operational Guidance: changes 7 July 2014
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COGUPDATE140812 · Compliance Operational Guidance: changes 8 December 2014
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Supporting Guidance: business records checks: contents
Supporting Guidance: business records checks: penalties: contents

COG941800 | Supporting Guidance: business records checks: penalties: contents

From HM Revenue & Customs · Compliance Operational Guidance

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