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Official guidance
Compliance Operational Guidance
  • 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
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  1. Compliance Operational Guidance
  2. Compliance Operational Guidance: Recent changes to this guidance

COGUPDATE120517 | Compliance Operational Guidance: Recent changes to this guidance

From HM Revenue & Customs · Compliance Operational Guidance

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