COG-A-Z - Compliance Operational Guidance: COG A to Z
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
A
| Abatement for Cooperation - pre April 2009 | COG914110 |
| Abatement for Disclosure - pre April 2009 | COG914100 |
| Abatement for Seriousness - pre April 2009 | COG914120 |
| Abatement Objectives - pre April 2009 | COG914095 |
| Abatement Structure - pre April 2009 | COG914090 |
| Acceptance - Letter of Offer | COG914570 |
| Accompanied Visits | COG905060 |
| Action Plan - Local Compliance Businesses | COG905610 |
| Action to be taken by Authorising Team - Direction under Regulation 72F | COG915310 |
| Action to Take on Daily Travel Payments | COG930600 |
| Additional Statutory Paternity Pay (ASPP) | COG903570 |
| Age Exemption Certificates | COG905200 |
| Agency Workers | COG908600 |
| Agency Workers - Avoidance Through Short Term Engagements | COG908610 |
| Agents and Other Individuals - pre April 2009 | COG914140 |
| Agreement with Employer or Contractor | COG908190 |
| Agricultural Casual and Harvest Workers | COG908530 |
| Agricultural Casual and Harvest Workers - Equitable Treatment | COG908570 |
| Agricultural Casual and Harvest Workers - Inadequate Records | COG908560 |
| Agricultural Casual and Harvest Workers - NIC Liability | COG908540 |
| Agricultural Casual and Harvest Workers - PAYE Action Required | COG908550 |
| Agricultural Gangmasters | COG908580 |
| Aims of the quality assurance process | COG12100 |
| Airline Industry - Flight Duty Allowances and Sector Pay | COG908650 |
| Allowances and Conditions of Payment - Example of Types of | COG930810 |
| Amending a Charge - Contract Settlements - SAFE | COG915145 |
| Appeals - Direction under Regulation 72F | COG915315 |
| Appeals - Penalties | COG914305 |
| Appeals and Review Units (A&R) | COG904565 |
| Application for a Certificate - Knowingly or Recklessly Making a False Statement or Furnishing a False Document (until 5 April 2007) - CIS | COG914215 |
| Appraisal process and quality assurance | COG12250 |
| Approved Pension Schemes | COG913560 |
| Arrears of Pay - Closed Years | COG905185 |
| Arrears of Pay - Employer and Contractor’s Role | COG903530 |
| Assessing a risk for a Quality Risk Plan | COG12650 |
| Authority - Dispensations | COG907090 |
| Avoidance Schemes | COG904560 |
| Avoidance Through Short Term Engagements - Agency Workers | COG908610 |
| Awareness of Serious Evasion | COG905305 |
B
| Background to Determining Status | COG907510 |
| Background to Quality Assurance | COG12050 |
| Benefits and Expenses | COG903540 |
| Benefits and Understated Benefits - Failure to Report | COG915610 |
| Benefits in Kind - Employer Not Willing to Settle Employee’s Liability | COG908070 |
| Benefits in Kind - Employer Willing to Settle Employee’s Liability | COG908060 |
| Benefits in Kind - Expenses, Benefits and Pecuniary Liabilities | COG911010 |
| Broader Coverage - Dispensations Applications | COG915820 |
| Broader Coverage - Error Penalties | COG915745 |
| Broader Coverage - PAYE Settlement Agreement (PSA) | COG915770 |
| Broader Coverage - Repayments Stopped | COG915800 |
| Broader Coverage - Status opinion requested by customer | COG915750 |
| Broader Coverage - Termination Payments | COG915780 |
| Broader Coverage - Yield arising | COG907240 |
| Business Records Checks (Compliance measures) | COG18310 |
| Business Records Checks Guidance for Visiting Officers and Managers | COG940000 |
| Business Return of the Employer/Contractor | COG906020 |
C
| Calculating Interest | COG908170 |
| Cancellation of a Case | COG905055 |
| Cancellation of gross payment registration (from 6 April 2007) - CIS | COG910110 |
| Caravan Accommodation Payments - Disagreement | COG930750 |
| Caravan Accommodation Provided by Employee | COG930740 |
| Caravan Accommodation Provided by Employer | COG930730 |
| Care of Official Papers | COG905070 |
| Case Progression | COG905680 |
| Caseworkers/frontline staff with direct customer contact | COG12240 |
| Caseworker - Role of | COG907530 |
| Caseworker checklist for completed cases - Settlement | COG915080 |
| Cash collected: Calculation and Recording | COG18105 |
| Certificate of Disclosure - Settlement | COG915090 |
| Certificate of Election | COG905205 |
| Certifying Document method - CIS (until 5 April 2007) | COG909560 |
| Change in Interest Rate - Computations | COG908160 |
| Changes to a Subcontractor’s Tax Treatment (from 6 April 2007) - CIS | COG910100 |
| Charge Interest - whether to | COG908150 |
| Charity, Assets and Residence (CAR) - Specialist teams | COG904720 |
| Checks reveal a Discrepancy or Inaccuracy | COG906040 |
| CIS - Applications for a Certificate - Knowingly or Recklessly Making a False Statement or Furnishing a False Document (until 5 April 2007) | COG914215 |
| CIS - Cancellation of gross payment registration (from 6 April 2007) | COG910110 |
| CIS - Certifying Document method (until 5 April 2007) | COG909560 |
| CIS - Changes to a Subcontractor’s Tax Treatment (from 6 April 2007) | COG910100 |
| CIS - Subcontractor Claiming Credit for Deductions Suffered | COG909230 |
| CIS - Computations | COG908050 |
| CIS - Construction Industry Tax Deduction Scheme (CITDS) - Background | COG909290 |
| CIS - Construction Industry Training Board (CITB) Levy | COG909260 |
| CIS - Contractor makes Voluntary Disclosure of Non-Operation of Scheme | COG909035 |
| CIS - Contractor Returns (from 6 April 2007) | COG910150 |
| CIS - Contractor Returns (until 5 April 2007) | COG909630 |
| CIS - Deductions Not Suffered by the Subcontractor | COG909210 |
| CIS - Deemed Contractors | COG909050 |
| CIS - Document Abuse (from 6 April 2007) | COG910120 |
| CIS - Document Abuse (until 5 April 2007) | COG909610 |
| CIS - Extending the Review | COG909240 |
| CIS - Failure to Inspect a Registration Card (until 5 April 2007) | COG914245 |
| CIS - Failure to Make a Declaration (Form CIS300) (from 6 April 2007) | COG914280 |
| CIS - Failure to Notify a Change in Control in the Company (from 6 April 2007) | COG914265 |
| CIS - Failure to Notify a Change in Control in the Company (until 5 April 2007) | COG914220 |
| CIS - Failure to Obtain/Submit CIS24 Vouchers (until 5 April 2007) | COG914225 |
| CIS - Failure to Provide a Subcontractor with a Written Statement of Payments and Deductions Made (from 6 April 2007) | COG914270 |
| CIS - Failure to Submit a Monthly Return - Section 98A Penalties - CIS Mitigation Policy (from 6 April 2007 to 5 October 2011) | COG914296 |
| CIS - Failure to Submit a Monthly Return - Section 98A Penalties - First 12 Months of Lateness (from 6 April 2007 to 5 October 2011) | COG914290 |
| CIS - Failure to Submit a Monthly Return - Section 98A Penalties - Over 12 Months of Lateness (from 6 April 2007 to 5 October 2011) | COG914295 |
| CIS - Failure to Submit CIS23 Vouchers (until 5 April 2007) | COG914230 |
| CIS - Failure to surrender a Certificate (until 5 April 2007) | COG914255 |
| CIS - Follow Up Action to Take - Advice Given | COG909340 |
| CIS - Following the Risk | COG909140 |
| CIS from 06-04-2007 - raising formal penalty determinations | COG914297 |
| CIS - Getting Started - (from 6 April 2007) | COG910020 |
| CIS - Improper Use of Certifying Documents (until 5 April 2007) | COG909600 |
| CIS - Incorrect Monthly Returns (from 6 April 2007) - Pre April 2009 | COG914300 |
| CIS - Introduction | COG909020 |
| CIS - IT Systems | COG909110 |
| CIS - Liaison with other business teams | COG909100 |
| CIS - Making an Incorrect Declaration (Form CIS300) (from 6 April 2007) | COG914285 |
| CIS - Making Payments to Subcontractors (from 6 April 2007) | COG910050 |
| CIS - Materials | COG909190 |
| CIS - New Schemes (Previously Pseudo Schemes) | COG909330 |
| CIS - Open Month Inaccuracies (from 6 April 2007) | COG910130 |
| CIS - Open Year Inaccuracies (until 5 April 2007) | COG909620 |
| CIS - Overview - (from 6 April 2007) | COG910010 |
| CIS - Overview - (until 5 April 2007) | COG909510 |
| CIS - Payments ‘Grossed Up’ by the Contractor | COG909220 |
| CIS - Payments to a Third Party (from 6 April 2007) | COG910060 |
| CIS - Payments to a Third Party (from 6 April 2007) - Inaccuracy Discovered | COG910070 |
| CIS - Payments to a Third Party (until 5 April 2007) | COG909580 |
| CIS - Payments to a Third Party (until 5 April 2007) - Inaccuracy Discovered | COG909590 |
| CIS - Payments to HMRC (from 6 April 2007) | COG910140 |
| CIS - Penalties Overview | COG909350 |
| CIS - Providing a Subcontractor with an Incorrect Written Statement of Payments and Deductions Made (from 6 April 2007) | COG914275 |
| CIS - Providing False Information for Registration Purposes (from 6 April 2007) | COG914260 |
| CIS - Registering for the scheme - (from 6 April 2007) | COG910030 |
| CIS - Role of Processing Centre - Netherton | COG909070 |
| CIS - Role of the Construction Industry Review Caseworker (CI Caseworker) | COG909060 |
| CIS - Role of the Processing Centre - CIS Centre Newry N. Ireland | COG909080 |
| CIS - Scope of the Schemes | COG909030 |
| CIS - Submission of Inaccurate or Incomplete CIS25 Vouchers (until 5 April 2007) | COG914250 |
| CIS - Submission of Incorrect CIS23 Vouchers (until 5 April 2007) | COG914235 |
| CIS - Tax Treatment (from 6 April 2007) | COG910080 |
| CIS - Tax Treatment Qualifying Test (from 6 April 2007) | COG910090 |
| CIS - Third Party information - HUMINT | COG909280 |
| CIS - Tools to Support CI Workers | COG909120 |
| CIS - Transitional Period - Background | COG909310 |
| CIS - Under Deductions - How the Contractor Should Treat | COG909200 |
| CIS - Unlawful Disposal or Possession of CIS Documents (until 5 April 2007) | COG914240 |
| CIS - Value Added Tax (VAT) | COG909250 |
| CIS - Verification Process - (from 6 April 2007) | COG910040 |
| CIS - Vouchers (until 5 April 2007) | COG909570 |
| CIS - Walk Through Tests | COG909130 |
| CIS (from 6 April 2007) - Background | COG909320 |
| CIS (until 5 April 2007) - Background | COG909300 |
| CIS5 or CIS5 (Partner) - Tax Certificate (until 5 April 2007) | COG909550 |
| CIS6 - Tax Certificate (until 5 April 2007) | COG909540 |
| Civil Service Code - e-learning | COG11200 |
| Claim for Accepting Less than the Full Employer Liability | COG906560 |
| Claiming Credit for Deductions - CIS | COG909230 |
| Class 1A Failure to Submit Form P11D(b) | COG914055 |
| Class 1A NIC - Prior to 2000-2001 | COG914200 |
| Class 1A NIC Incorrect Form P11D(b) - pre April 2010 | COG914075 |
| Class 6 Amendment - Contract Settlements - SAFE | COG915140 |
| Class 6 Charge Paid Late - Interest | COG908180 |
| Class 6 Settlement - Further Meeting Required | COG906170 |
| Class 6 Settlement - Tax relief | COG915085 |
| Class 6 Settlement - When to Include the Open Year | COG906600 |
| Closed Year Check | COG906180 |
| Closed Years - Arrears of Pay | COG905185 |
| Clubs and Unincorporated bodies | COG908590 |
| Completing a Quality Risk Plan (QRP) | COG12730 |
| Completing Returns or Records | COG905105 |
| Complex Personal Tax Teams (CPTT) | COG904572 |
| Compliance Centres | COG18330 |
| Compliance Check - IR35 Service Company | COG908690 |
| Compliance Measures | COG17000 |
| Compliance Measures - What is Cash Collected? | COG17105 |
| Compliance Measures - Deterrent Effect | COG17410 |
| Compliance Support | COG904525 |
| Computation for PAYE and NIC - Example | COG908030 |
| Computations - Change in Interest Rate | COG908160 |
| Computations - Introduction | COG908010 |
| Computer Parameter Reports | COG905235 |
| Computer Payroll Replaces Manual System | COG905225 |
| Computer Spreadsheet Packages | COG905230 |
| Concluding the Meeting - Before Leaving Employer’s/Contractor’s Premises | COG905285 |
| Conditions Applicable - Direction under Regulation 72F | COG915270 |
| Conduct of Compliance Officers | COG11400 |
| Conduct the Settlement Meeting - How to | COG914165 |
| Conducting the Settlement Meeting - Who does it? | COG914160 |
| Confidentiality and Exchange of Information | COG904510 |
| Considering a Direction - Direction under Regulation 72F - Action by Caseworker | COG915285 |
| Construction Industry Training Board (CITB) Levy | COG909260 |
| Construction Industry Workers - Background | COG907610 |
| Contract Settlement Form (CSF) | COG915095 |
| Contract Settlements - SAFE - Amending a Charge | COG915145 |
| Contract Settlements - SAFE - Class 6 Amendment | COG915140 |
| Contract Settlements - SAFE - How Payments on Account are Allocated | COG915110 |
| Contract Settlements - SAFE - Instalment Offers | COG915125 |
| Contract Settlements - SAFE - Locking Payments on Account | COG915115 |
| Contract Settlements - SAFE - Lump Sum Offers with more than 30 days to pay | COG915130 |
| Contract Settlements - SAFE - Re-opening a Contract Settlement | COG915135 |
| Contract Settlements - SAFE - Unlocking Payments on Account | COG915120 |
| Contract Settlements Unit (CSU) - contacting | COG914577 |
| Contractor/Subcontractor - What is a | COG909040 |
| Contractor Returns (from 6 April 2007) - CIS | COG910150 |
| Contractor Returns (until 5 April 2007) - CIS | COG909630 |
| Coach and Mentor - Quality Assurance | COG12235 |
| Cooperation - Pre April 2009 - Things to Consider | COG914115 |
| Copying and Removal of Records | COG905280 |
| Cost Effectiveness - For Abated or Reduced Penalties | COG914040 |
| Court Fees | COG915720 |
| Court Fees - Included in a Settlement | COG915230 |
| Court Fees - Not included in a Settlement | COG915235 |
| Credit or Charge Cards | COG911030 |
| Criminal Investigation (Compliance Measures) | COG18360 |
| Cross Tax Awareness | COG904540 |
| Cross Tax Referral - Settlement | COG915100 |
| Culpability | COG907640 |
| Culpability - Warning of Penalties | COG915050 |
| Culpability - Establishing Serious Evasion (Fraud) or Neglect for Penalties | COG906110 |
| Culpability - What Does it Mean? | COG915040 |
| Culpability and Penalties | COG915045 |
| Customer Groups - Liaison | COG904515 |
| Customer Service - Status - Background | COG907260 |
| Customer Service - Status - Enquiry from the Engager | COG907280 |
| Customer Service - Status - Enquiry from the Worker | COG907290 |
| Customer Service - General | COG907250 |
| Customer Service - Status - HumInt | COG907295 |
| Customer Service - Pre and Post Transaction Rulings and Employment Income Packages | COG907320 |
| Customer Service - Status - Referrals to Employment Status & Intermediaries (ES&I) | COG907270 |
| Customer Service - Status - Referrals to RIS | COG907310 |
| Customer Service - Status - Section 8 Decisions | COG907300 |
| Customer Compliance Guidance Hub |
| CCG Hub |
D
| Daily Travel Payments - Action to Take | COG930600 |
| Debt Management Office (DMO) | COG904735 |
| Deductions from Gross Pay Before Tax | COG913510 |
| Deductions Not Suffered by the Subcontractor - CIS | COG909210 |
| Deductions Working Sheet (DWS) - When to Complete | COG905320 |
| Deemed Contractors - CIS | COG909050 |
| Deferment of NIC | COG905210 |
| Definition of a risk to quality - quality assurance | COG12550 |
| Department for Work and Pensions (DWP) - Social Security Agency in Northern Ireland (NISSA) | COG904790 |
| Determining the Response to Risk - Risk Assessment | COG905600 |
| Deterrent Effect - Compliance Measures | COG17410 |
| Direction under Regulation 72(5) Condition A | COG915180 |
| Direction under Regulation 72(5) Condition B | COG915185 |
| Direction under Regulation 72F - Action by Caseworker: Making a Direction | COG915300 |
| Direction under Regulation 72F - Action by Caseworker: SA Notation | COG915290 |
| Direction under Regulation 72F - Action by Caseworker: Submission to Authorising Team | COG915305 |
| Direction under Regulation 72F - Action by Caseworker: Trigger Letter of Offer | COG915295 |
| Direction under Regulation 72F - Action to be taken: Action by Authorising Team | COG915310 |
| Direction under Regulation 72F - Appeals | COG915315 |
| Direction under Regulation 72F - Conditions Applicable | COG915270 |
| Direction under Regulation 72F - Considering a Direction - Action by Caseworker | COG915285 |
| Direction under Regulation 72F - Effect of a Direction on the Employee | COG915280 |
| Direction under Regulation 72F - General | COG915245 |
| Direction under Regulation 72F - Impact on National Insurance Contributions | COG915325 |
| Direction under Regulation 72F - Impact on VAT | COG915330 |
| Direction under Regulation 72F - Informal Set-offs | COG915250 |
| Direction under Regulation 72F - Legislation | COG915260 |
| Direction under Regulation 72F - Mandates Held | COG915320 |
| Direction under Regulation 72F - Miscellaneous Employer & Employee Issues | COG915265 |
| Direction under Regulation 72F - Settlement Process | COG915335 |
| Direction under Regulation 72F - Trigger Events | COG915275 |
| Direction under Regulation 72F - Yield Claiming | COG915340 |
| Direction under Regulation 81(4) Condition A or Condition B | COG915190 |
| Direction under Regulation 9(5) | COG914760 |
| Directors Penalty Position | COG930050 |
| Disclosure and Confidentiality | COG11650 |
| Disclosure - Pre April 2009 - Things to Consider | COG914105 |
| Discontinuing a Compliance Check | COG906100 |
| Discrepancy or Inaccuracy - Checks Reveal | COG906040 |
| Dispensations - P11DX and Letter Applications | COG907110 |
| Dispensations - Authority | COG907090 |
| Dispensations Applications - Yield Recording | COG915820 |
| Dispensations - Group of Companies | COG907190 |
| Dispensations - Introduction | COG907080 |
| Dispensations - Inaccuracy Discovered | COG907100 |
| Dispensations - Other Teams | COG907180 |
| Dispensations - Recording information | COG907170 |
| Dispensations - Reviewing | COG907150 |
| Dispensations - Revoking | COG907160 |
| Dispensations - Settlement | COG915205 |
| Dispensations - Use of Form ECR308 | COG907140 |
| Dispensations - What Can and Cannot be Included | COG907120 |
| Dispensations - Wording of Dispensations and Dispensations Letters | COG907130 |
| Disputes | COG907580 |
| Document Abuse (from 6 April 2007) - CIS | COG910120 |
| Document Abuse (until 5 April 2007) - CIS | COG909610 |
E
| E101 Team - Liaison | COG904617 |
| ECR308 - Dispensations - Use of form | COG907140 |
| ECS/Caseflow - How to Calculate Current Year Liability | COG906590 |
| Effect of a Direction on the Employee - Direction under Regulation 72F | COG915280 |
| Effective Questioning to Establish Culpability | COG905275 |
| Embassy Unit | COG904575 |
| Employee has left - No P46 Held | COG906550 |
| Employee of Another Government Department Keeps Pay Records | COG905130 |
| Employee Originated P45 Inaccuracy | COG911550 |
| Employee Shares & Securities Teams | COG904580 |
| Employee’s Tax Code Not Known | COG911540 |
| Employees for Whom Code Number Not Known - Inadequate Records | COG911530 |
| Employer Amendments | COG915560 |
| Employer Asks for Copy of Papers | COG905180 |
| Employer Compliance Settlement Summary (ECSS) | COG915096 |
| Employer is Also a Contractor | COG905125 |
| Employer is Part of a Group of Companies | COG905120 |
| Employer Operates NIC Contracted Out Rate | COG905195 |
| Employer or Contractor is relieved of the Liability by a direction | COG914030 |
| Employer Records Not Available or Maintained | COG905175 |
| Employer/Agent refuses to attend a Meeting - Obstructive Employer | COG905165 |
| Employer/Contractor File goes Missing | COG906210 |
| Employer’s and Contractor’s Liability | COG914005 |
| Employers with Diplomatic Immunity | COG905315 |
| Employment Status & Intermediaries (ES&I) - Broader Coverage | COG907240 |
| Employment Status & Intermediaries (ES&I) - Customer Service - General | COG907250 |
| Employment Status & Intermediaries (ES&I) - Customer Service - Pre and Post Transaction Rulings/Employment Income Packages | COG907320 |
| Employment Status & Intermediaries (ES&I) - Customer Service - Status background | COG907260 |
| Employment Status & Intermediaries (ES&I) - Customer Service - Status enquiry from the Engager | COG907280 |
| Employment Status & Intermediaries (ES&I) - Customer Service - Status enquiry from the Worker | COG907290 |
| Employment Status & Intermediaries (ES&I) - Customer Service - Status - HumInt | COG907295 |
| Employment Status & Intermediaries (ES&I) - Customer Service - Status - Referrals to RIS | COG907310 |
| Employment Status & Intermediaries (ES&I) - Customer Service - Status - Referrals to ES&I | COG907270 |
| Employment Status & Intermediaries (ES&I) - Customer Service - Status - Section 8 Decisions | COG907300 |
| Employment Status & Intermediaries (ES&I) - Improving Technical Knowledge | COG907070 |
| Employment Status & Intermediaries (ES&I) - Introduction | COG907010 |
| Employment Status & Intermediaries (ES&I) - LB Cases - Referrals | COG907030 |
| Employment Status & Intermediaries (ES&I) - Liaison | COG904545 |
| Employment Status & Intermediaries (ES&I) - Management Information | COG907040 |
| Employment Status & Intermediaries (ES&I) - PAYE Settlement Agreements (PSA) | COG907200 |
| Employment Status & Intermediaries (ES&I) - Regulation 80 Determinations and Section 8 Decisions | COG907210 |
| Employment Status & Intermediaries (ES&I) - Roles and Responsibilities | COG907020 |
| Employment Status & Intermediaries (ES&I) - Status - Local Compliance | COG907220 |
| Employment Status & Intermediaries (ES&I) - Tax Tribunals Hearings | COG907230 |
| Employment Status & Intermediaries (ES&I) - When Advice will Be Provided to Local Compliance | COG907050 |
| Employment Status & Intermediaries (ES&I) - When to make a referral | COG904550 |
| Employment Status Indicator Tool | COG907520 |
| End Of Year Returns - Pre April 2009 - Incorrect | COG914070 |
| Enquiry from Engager - Customer Service | COG907280 |
| Enquiry from the Worker - Customer Service | COG907290 |
| Entitlement to Inspect records - Obstructive Employer: Challenge to caseworkers | COG905170 |
| Equitable treatment - Agricultural Casual and Harvest Workers | COG908570 |
| Error Penalties - Yield Recording | COG915745 |
| Errors or Defects - Letter of Offer | COG914520 |
| Estimating Earnings for NIC Purposes | COG908091 |
| Estimating Earnings for NIC Purposes - Posting (Allocating) Contributions to an Employee’s NI Account | COG908094 |
| Estimating Earnings for NIC Purposes - Identifying Employees Affected | COG908092 |
| Estimating Earnings for NIC Purposes - The Basis of Estimates | COG908093 |
| Evasion Management Team (EMT) | COG904570 |
| Examples of risks for a Quality Risk Plan (QRP) | COG12760 |
| Examples of risks for a manager of managers Workplace Assessment (WPA) review | COG12770 |
| Examples of risk to Quality Risk Plans (QRP) and Workplace Assessment (WPA) reviews | COG12750 |
| Exclusions Clause - Letter of Offer | COG914545 |
| Existing Employee - No P46 Held | COG906540 |
| Expatriates | COG904585 |
| Expected Offer - Penalties | COG914150 |
| Expected Offer - Problems - Penalties | COG914170 |
| Expected Offer - Settlement | COG915030 |
| Expected Offer - Who Makes the Decisions? | COG914155 |
| Expenses, Benefits and Pecuniary Liabilities - Benefits in Kind | COG911010 |
| Extending the Compliance Check | COG906090 |
| Extending the Review - CIS | COG909240 |
| Extracts from Records - Computations | COG908120 |
F
| Fact Finding | COG907540 |
| Fact Sheet CC/FS19 - Returns and ‘old’ Penalties: When to Issue | COG906060 |
| Fact sheets replacing Codes of Practice | COG903620 |
| Failure Penalties - Inclusion of | COG914745 |
| Failure to Inspect a Registration Card (until 5 April 2007) - CIS | COG914245 |
| Failure to Make a Declaration (Form CIS300) - CIS - From 6 April 2007 | COG914280 |
| Failure to Notify a Change in Control in the Company - CIS - From 6 April 2007 | COG914265 |
| Failure to Notify a Change in Control in the Company (until 5 April 2007) - CIS | COG914220 |
| Failure to Obtain/Submit CIS24 Vouchers (until 5 April 2007) - CIS | COG914225 |
| Failure to Operate PAYE - Potential Benefit Implication of Section 223 ITEPA 2003 | COG930080 |
| Failure to Produce Records | COG914145 |
| Failure to Provide a Subcontractor with a Written Statement of Payments and Deductions Made (from 6 April 2007) - CIS | COG914270 |
| Failure to Report Benefits and Understated Benefits | COG915610 |
| Failure to Retain Records | COG905155 |
| Failure to Submit a Monthly Return - Section 98A Penalties - CIS Mitigation Policy (from 6 April 2007 to 5 October 2011) - CIS | COG914296 |
| Failure to Submit a Monthly Return - Section 98A Penalties - First 12 Months of Lateness (from 6 April 2007 to 5 October 2011) - CIS | COG914290 |
| Failure to Submit a Monthly Return Section 98A Penalties - Over 12 Months of Lateness (from 6 April 2007 to 5 October 2011) - CIS | COG914295 |
| Failure to Submit an End of Year Return (P35/CIS36) - First 12 Months of Lateness | COG914045 |
| Failure to Submit an End of Year Return (P35/CIS36) - Over 12 Months of Lateness | COG914050 |
| Failure to Submit CIS23 Vouchers (until 5 April 2007) - CIS | COG914230 |
| Failure to Submit Returns - No Scheme | COG915580 |
| Failure to Submit Returns - Scheme Open | COG915590 |
| Failure to surrender a Certificate (until 5 April 2007) - CIS | COG914255 |
| False Claims or False Payments | COG930770 |
| Film and Production Unit | COG904590 |
| Flight Duty Allowances and Sector Pay - Airline Industry | COG908650 |
| Follow up Action - Further Meeting Required | COG906170 |
| Follow Up Action to Take - Advice Given - CIS | COG909340 |
| Follow Up Action to Take after advice given - Upon returning to the office | COG906570 |
| Following the Risk - CIS | COG909140 |
| Football Clubs | COG908620 |
| Football Clubs - Understated Receipts | COG908630 |
| Foreign Entertainers Unit (FEU) | COG904740 |
| Foreign Workers | COG909170 |
| Formal Action - Penalties | COG914175 |
| Formal Charges - Yield Recording | COG915630 |
| Forward Interest - Letter of Offer | COG914580 |
| FOT Payments - Action to Take Where Part of Pay is ‘Gross’ and Part is ‘Net’ | COG913040 |
| FOT Payments ‘Net’ - Treatment for NIC | COG913050 |
| FOT System Applicable But Not Used | COG913030 |
| FOT System in Operation - Checks to Perform | COG913020 |
| Fraud Suspected - CIS | COG909180 |
| Fraud, Neglect and ‘Innocent Error’ - Penalties - Pre April 2009 | COG914085 |
| Future Revenue Benefit (FRB) - Contents | COG18200 |
G
| Group of Companies - Dispensations | COG907190 |
| Group of Workers Involved | COG907560 |
| Gross Payment Registration - Action prior to compliance check | COG909150 |
| Gross Payment Registration - Compliance failures identified at compliance check | COG909155 |
| Gross Payment Registration - Referral to functional lead team for withdrawal authorisation | COG909160 |
H
| Handling Third Party Information | COG911580 |
| Hidden Economy - Definition | COG905325 |
| Hidden Economy - Employers Teams (formerly ECIT) | COG904582 |
| Hidden Economy (Employers) Team: Tools to Support | COG905330 |
| Hidden Economy Teams (HETs) | COG904595 |
| HM Revenue & Customs Employee Keeps Pay Records or Responsible for Inaccuracy | COG905135 |
| Home Office | COG904795 |
| Human Intelligence (HumInt) Sources | COG906080 |
| Human Rights Act 1998 (HRA) | COG906070 |
| HumInt - Status - Customer Service | COG907295 |
I
| Identity Fraud | COG909175 |
| Identifying a risk for a Quality Risk Plan | COG12600 |
| Impact of SA on Employer Compliance | COG906010 |
| Impact on VAT - Direction under Regulation 72F | COG915330 |
| Improper Use of Certifying Documents (until 5 April 2007) - CIS | COG909600 |
| Improving Technical Knowledge - Employment Status & Intermediaries (ES&I) | COG907070 |
| Inadequate Records - Agricultural Casual and Harvest Workers | COG908560 |
| Inadequate Records - Employees for Whom Code Number Not Known | COG911530 |
| Incentive Award Schemes | COG904600 |
| Incidental Overnight Expenses (IOEs) | COG911050 |
| Incorrect Monthly Returns - Pre April 2009 (CIS from 6 April 2007) | COG914300 |
| Informal Set-offs - Direction under Regulation 72F | COG915250 |
| Information Disclosure and Confidentiality | COG11650 |
| Initial Meeting - Preparation and Approach | COG905115 |
| Insolvency - Yield Recording | COG915620 |
| Insolvency & Securities (IS) | COG904800 |
| Insolvency & Security (Compliance Measures) | COG18350 |
| Insolvency Practitioner Appointed | COG905050 |
| Instalment Arrangements | COG914555 |
| Instalment Offers - Contract Settlements - SAFE | COG915125 |
| Interest and Penalties for Estimates | COG908110 |
| Intervention Plan | COG905045 |
| Introduction to Risks to Quality | COG12710 |
| IR35 Service Company - Compliance Check | COG908690 |
| Inaccuracies Continue After Previous Review or Compliance Check | COG906130 |
| Inaccuracies with Widespread Implications | COG911520 |
| Inaccuracy discovered - Dispensations | COG907100 |
| IT Systems - CIS | COG909110 |
| ITSA/CTSA Caseworker | COG904530 |
J
| Joint and Several Offers | COG914565 |
| Joint Visits | COG905065 |
K
| Key Features of a Quality Risk Plan (QRP) | COG12720 |
| Known Agreements | COG930560 |
L
| Labour Providers (Compliance Measures) | COG18340 |
| Labour Provider Units (LPU) - Liaison | COG904610 |
| Large Business - Liaison | COG904750 |
| Large Business - Roles and Responsibilities | COG905540 |
| Large Business Cases - Referrals - Employment Status & Intermediaries (ES&I) | COG907030 |
| Large Business Risk Assessment | COG905560 |
| Large Business strategy - Quality Assurance | COG12350 |
| LC Management Tier 4 and 5 (Deputy Directors and Assistant Directors | COG12220 |
| Legally Enforceable Charge - Employer Compliance | COG915010 |
| Legislation - Direction under Regulation 72F | COG915260 |
| Letter of Offer - Acceptance - Employer Compliance | COG914570 |
| Letter of Offer - By Post - Employer Compliance | COG914575 |
| Letter of Offer - Errors or Defects | COG914520 |
| Letter of Offer - Exclusions Clause | COG914545 |
| Letter of Offer - Importance of Correctness - Employer Compliance | COG914515 |
| Letter of Offer - Inclusion of Failure Penalties - Employer Compliance | COG914745 |
| Letter of Offer - Preparation - Employer Compliance | COG914510 |
| Letter of offer - Problems - Employer Compliance | COG914540 |
| Letter of offer - Purpose - Employer Compliance | COG914505 |
| Letter of Offer - Specimen - Individual/Sole Trader - Employer Compliance | COG914585 |
| Letter of Offer - Specimen - Limited Liability Partnerships (LLPs) - Employer Compliance | COG914622 |
| Letter of Offer - Specimen - Company - Employer Compliance | COG914675 |
| Letter of Offer - Specimen - Partnerships - Employer Compliance | COG914620 |
| Letter of Offer - Specimen - Penalty Only - Employer Compliance | COG914720 |
| Letter of Offer - Specimen - Regulation 72F Cases - Employer Compliance | COG914755 |
| Letter of Offer - Things to Check | COG914535 |
| Letter of Offer - Time to Pay - Employer Compliance | COG914550 |
| Letter of Offer - What to Remind the Employer or Contractor About | COG914530 |
| Letter of Offer - Who is to sign | COG914525 |
| Liaison with other business teams - CIS | COG909100 |
| Liaison - Specialist Teams :E101 Team | COG904617 |
| Liaison - Employment Status & Intermediaries (ES&I) | COG904545 |
| Liaison - Large Business (LB) - Employer Compliance | COG904745 |
| Liaison - Directors - S175 ITEPA 2003/S419 ICTA 1988 | COG930040 |
| Liaison between Teams - Large Business - Employer Compliance | COG905530 |
| Liaison Within the Customer Groups | COG904515 |
| Liechenstein Disclosure Facility/ Voluntary Disclosure/ Offshore - Compliance Measures | COG18450 |
| Limits for Recovery - Settlement | COG915065 |
| Local Compliance Quality Improvement Group | COG12205 |
| Local Compliance - Status - Employment Status & Intermediaries | COG907220 |
| Locking payments on account - Contract Settlements - SAFE | COG915115 |
| Lodge Certificate (Tax Form A) - Working Rule Agreements (WRA) | COG930820 |
| Lodge Certificate (Tax Form B) - Working Rule Agreements (WRA) | COG930830 |
| Lodge Certificates - Working Rule Agreements (WRA) | COG930680 |
| Lodge Payments Paid Direct by Employers - Working Rule Agreements (WRA) | COG930700 |
| Lodging Allowance - Working Rule Agreements (WRA) | COG930650 |
| Lodging Allowance Action Required by Employer - Working Rule Agreements (WRA) | COG930670 |
| Lodging Allowance Conditions of Payment and Action Required by CIO - Working Rule Agreements (WRA) | COG930660 |
| Lodging Allowance Reimbursement of Actual Accommodation Costs - Working Rule Agreements (WRA) | COG930690 |
| Lodging Allowance Retention of Rooms Allowances - Working Rule Agreements (WRA) | COG930710 |
| Lodgings to Site - Working Rule Agreements (WRA) | COG930630 |
| Lorry Drivers - Night Out Allowance | COG908660 |
| Lorry Drivers - Tachographs | COG908670 |
| Lump Sum offers with more than 30 days to pay - Contract Settlements - SAFE | COG915130 |
M
| Make an audio or video recording of a meeting? | COG11840 |
| Making a Direction - Direction under Regulation 72F - Action by Caseworker | COG915300 |
| Making a note of a meeting | COG11820 |
| Making an Incorrect Declaration (Form CIS300) (from 6 April 2007) - CIS - Penalties | COG914285 |
| Making Payments to Subcontractors (from 6 April 2007) - CIS - Scheme overview | COG910050 |
| Making the Initial Appointment or Contact - Commencing The Compliance Check | COG905015 |
| Managed Service Companies - Specialist Team - Service Company Units (SCUs) | COG908710 |
| Managed Service Companies - Role of the Service Company Units (SCUs) | COG908720 |
| Management Information - Employment Status & Intermediaries (ES&I) | COG907040 |
| Manager of Managers (Business Unit Head/Team Leader | COG12225 |
| Managing Serious Defaulters (MSD) - Compliance Measures | COG18320 |
| Mandates Held - Direction under Regulation 72F | COG915320 |
| Materials - CIS | COG909190 |
| Members of the Tribunal System or Clerks to the Tribunal System Responsible for Inaccuracy | COG905140 |
| Miscellaneous Employer & Employee Issues - Direction under Regulation 72F | COG915265 |
| Miscellaneous Employers - Letter of Offer | COG914750 |
| MTIC Activity (excluding refused registrations) - Compliance Measures | COG18470 |
| Multiple Schemes Large Business | COG905585 |
N
| National Insurance Contributions (NIC) - Direction under Regulation 72F - Impact on NIC | COG915325 |
| National Minimum Wage (NMW) - Liaison - Employer Compliance | COG904612 |
| New Schemes (Previously Pseudo Schemes) - Open Year Inaccuracies | COG906610 |
| New Schemes (Previously Pseudo Schemes) - CIS | COG909330 |
| NIC Contracted Out Rate - Employer Operates | COG905195 |
| NIC for Company Directors - How to Check | COG930030 |
| NIC Holiday | COG905270 |
| NIC Liability - Agricultural Casual and Harvest Workers | COG908540 |
| NICO - Liaison | COG904760 |
| NIC&EO - Liaison | COG904855 |
| NIC&EO - Escalation route | COG904860 |
| No Agreement to Estimate - Employer Compliance computations | COG908108 |
| No P46 Held - Employee has Left - Open Year Inaccuracies | COG906550 |
| No P46 Held - Existing Employee - Open Year Inaccuracies | COG906540 |
| No response to the opening letter | COG905035 |
| No response to the opening letter - Obstructive Employer | COG905160 |
| No Scheme - Failure to Submit Returns - Yield Recording | COG915580 |
| Non-visit case - Employer Compliance | COG905025 |
| Normal Time Limits (NTL) - Time Limit for Recovery - NIC | COG915220 |
| Notes of meeting - Mandatory | COG11820 |
| Notes of Meeting - Preparation and Issue of | COG905295 |
| Notes of Meeting - When They Are Required | COG905290 |
| Notifying an Authorised Agent | COG905020 |
| Notifying Other Sections when Irregularities are Discovered - Inaccuracies | COG911510 |
O
| Obstructive Employer: Challenge to caseworkers Entitlement to Inspect records | COG905170 |
| Obstructive Employer: Employer/Agent refuses to attend a Meeting | COG905165 |
| Obstructive Employer: No response to opening letter | COG905160 |
| Official Papers - Care of | COG905070 |
| Offshore/ Voluntary Disclosure/Liechenstein Disclosure Facility - Compliance measures | COG18450 |
| Online Filing - Penalties | COG914015 |
| Open Month Inaccuracies (from 6 April 2007) - CIS | COG910130 |
| Open Year In a Class 6 Settlement - when to include the | COG906600 |
| Open Year Inaccuracies - How to make an adjustment | COG906520 |
| Open Year Inaccuracies (until 5 April 2007) - CIS | COG909620 |
| Operation of PAYE and Self Assessment (SA) - Directors | COG930070 |
| Operation of the Construction Industry Scheme (CIS) - Employer and Contractor’s role | COG903590 |
| Opportunity to Disclose | COG905220 |
| Ordinary Statutory Paternity Pay, Additional Statutory Paternity Pay and Statutory Adoption Pay - Employer and Contractors role | COG903570 |
| Other teams - Dispensations - Specialist Employer Compliance | COG907180 |
| Our Conduct and behaviour - contents | COG11000 |
| Overview and Definition of Terms Current, Earlier, Open and Closed Years Inaccuracies - Employer Compliance | COG906510 |
| Overview of quality assurance process | COG12150 |
P
| Pacesetter - quality assurance | COG12245 |
| P11D or P9D Returns - Failure to Submit - Penalties | COG914060 |
| P11D or P9D Returns Pre April 2009- Incorrect - Penalties | COG914080 |
| P11DX and letter applications - Dispensations | COG907110 |
| P35 Omissions and PAYE Reconciliations - Yield Recording | COG915601 |
| P35 Omissions and PAYE Reconciliations: Correct amount of tax and NIC deducted and paid in full - Yield recording | COG915602 |
| P35 Omissions and PAYE Reconciliations: Correct amount of tax and NIC deducted but not paid in full - Yield recording | COG915603 |
| P35 Omissions and PAYE Reconciliations: Tax and NIC deducted left off the P35 and other liabilities identified - Yield recording | COG915604 |
| P45 Inaccuracy - Employee Originated | COG911550 |
| P46 Produced - Doubts About Authenticity | COG911560 |
| P46 Produced for Review | COG905215 |
| Pay Practice Avoids or Reduces NIC | COG911570 |
| PAYE Action Required - Agricultural Casual and Harvest Workers | COG908550 |
| PAYE and NIC - Example of a Computation | COG908030 |
| PAYE and NIC - Directors | COG930020 |
| PAYE and NIC - What to Include in Computations | COG908020 |
| PAYE and NICs Legislation Employer and Contractors Role | COG903520 |
| PAYE Settlement Agreement (PSA) - Yield recording | COG915770 |
| PAYE Settlement Agreements (PSA) | COG915210 |
| PAYE, SA & NIC Group (PSN) - Liaison | COG904780 |
| Payment on Account - Employer Compliance settlement | COG915025 |
| Payment Sought From Employee - Employer Compliance settlement | COG915175 |
| Payments ‘Grossed Up’ by the Contractor - CIS | COG909220 |
| Payments on account - how allocated - Contract Settlements - SAFE | COG915110 |
| Payments to a Third Party (from 6 April 2007) - CIS | COG910060 |
| Payments to a Third Party (from 6 April 2007) - Inaccuracy Discovered - CIS | COG910070 |
| Payments to a Third Party (until 5 April 2007) - CIS | COG909580 |
| Payments to a Third Party (until 5 April 2007) - Inaccuracy Discovered - CIS | COG909590 |
| Payments to HMRC (from 6 April 2007) - CIS | COG910140 |
| Payroll Check - Employer Compliance | COG905265 |
| Payroll Giving Schemes for Charities - Action Required | COG913530 |
| Payroll Giving Schemes for Charities - HMRC (Charities) - Net Pay Arrangements | COG913550 |
| Payroll Giving Schemes for Charities - Inaccuracy or Failure | COG913540 |
| Payroll Giving Schemes for Charities - Overview | COG913520 |
| Pecuniary Liabilities and Benefits | COG905260 |
| Pecuniary Liability Payments - Payment of bills | COG911020 |
| Penalties Appeals | COG914305 |
| Penalties Not Appropriate | COG914025 |
| Penalties Reasonable Excuse | COG914065 |
| Penalties - The Expected Offer | COG914150 |
| Penalties - Pre April 2009 - Time Limits | COG914135 |
| Penalty - Types of | COG914035 |
| Penalties - Statutory Payments | COG914020 |
| Penalties Overview - CIS | COG909350 |
| Performance Board in Quality Assurance | COG12300 |
| Personal connection in a compliance check | COG11600 |
| Personal Safety - Introduction | COG11525 |
| Personal Tax Compliance (PTC) Teams | COG904615 |
| Personal Tax International Expatriates - Liaison | COG904585 |
| Preparation and Checking - Computations | COG908140 |
| Preparing a template - Quality Risk Plan | COG12800 |
| Previous Ruling Given - Status | COG907590 |
| Primary Class 1 NICs: Recovery from a Director or Employee | COG915195 |
| Prior to the Visit - Preparation | COG905040 |
| Problems Due to Previous Review or Compliance Check | COG906140 |
| Proceeds of Crime Act (POCA) - Compliance Measures | COG18430 |
| Providing a Subcontractor with an Incorrect Written Statement of Payments and Deductions Made (CIS from 6 April 2007) | COG914275 |
| Providing an Opinion - Status | COG907570 |
| Providing False Information for Registration Purposes (CIS from 6 April 2007) | COG914260 |
| PTC Team - When to refer | COG906030 |
| Public Sector Employers - Liaison | COG904755 |
Q
| Quality Assurance and Improvement | COG12210 |
| Quality Assurance - aims | COG12100 |
| Quality Assurance - assessing a risk for a Quality Risk Plan | COG12650 |
| Quality Assurance and appraisal process | COG12250 |
| Quality Assurance - background | COG12050 |
| Quality Assurance - coach and mentor | COG12235 |
| Quality Assurance - definition of a risk to quality | COG12550 |
| Quality Assurance - examples of risks for a manager of managers Workplace Assessment (WPA) review | COG12770 |
| Quality Assurance - identify a risk for a Quality Risk Plan | COG12600 |
| Quality Assurance - Large business strategy | COG12350 |
| Quality Assurance - overview | COG12150 |
| Quality Assurance - pacesetter | COG12245 |
| Quality Assurance and the performance board | COG12300 |
| Quality Assurance - Quality Risk Plan | COG12700 |
| Quality Assurance - Quality Risk Plan - completing | COG12730 |
| Quality Assurance - Quality Risk Plan - examples | COG12760 |
| Quality Assurance - Quality Risk Plan - key features | COG12720 |
| Quality Assurance - Quality Risk Plan - preparing template | COG12800 |
| Quality Assurance - Risks to quality introduction | COG12710 |
| Quality Assurance - Risks to quality - examples of risks to Quality Risk Plans (QRP) and Workplace Assessment (WPA) reviews | COG12750 |
| Quality Assurance - roles and responsibilities | COG12200 |
| Questioning the Worker - Status | COG907550 |
R
| Raising formal penalty determinations - CIS from 06-04-2007 | COG914297 |
| Raising Formal Penalty Determinations - Daily Penalties and Penalties for Failure to Submit a Return (P35/CIS36/P11D(b) - (First 12 months of Lateness) | COG914190 |
| Raising Formal Penalty Determinations - General | COG914180 |
| Raising Formal Penalty Determinations - Initial Penalties arising under S98(1)(a) or S98(1)(b) TMA 1970 | COG914185 |
| Raising Formal Penalty Determinations - Penalties of a Maximum Set Amount or Maximum of a Difference between Amounts | COG914195 |
| Rationale for the changes - Compliance Measures | COG17060 |
| Reasonable Excuse - Penalties | COG914065 |
| Receipt of SIP from RIS - action | COG905005 |
| Reconstructing Records | COG906160 |
| Record Keeping by HMRC employee - Inaccuracies | COG905135 |
| Record of appointments - Personal Safety (Our Conduct and Behaviour) | COG11550 |
| Recording Compliance Checks on ECS/Caseflow | COG905010 |
| Recording information - Our conduct and behaviour | COG11610 |
| Recording Information - Dispensations - Specialist Employer Compliance (SEC) | COG907170 |
| Records (Business) checks | COG18310 |
| Records - Failure to Produce - Penalties | COG914145 |
| Records - Failure to Produce - Small and Medium Enterprises (SME) | COG904050 |
| Records - Failure to Retain | COG905155 |
| Records that Need to be Reviewed | COG905145 |
| Records Used for SA | COG905150 |
| Recovery for Earlier Years - Exceptions to General Approach - Status | COG907630 |
| Recovery for Earlier Years - General Approach - Status | COG907620 |
| Recovery from a Director or Employee - Primary Class 1 NICs | COG915195 |
| Recovery from Director personally | COG930060 |
| Recovery from Employees and Directors - Yield Recording | COG915690 |
| Recovery - Settlement - Limits for | COG915065 |
| Recovery Methods - Yield Recording | COG915540 |
| Recovery of Tax and/or NIC from a Director or Employee - Action to be taken | COG915200 |
| Recovery Restricted by previous reviews | COG915240 |
| Recovery Where a Working Rule Agreement Operated | COG930790 |
| Referral to Employment Status & Intermediaries (ES&I) | COG907600 |
| Referral to Employment Status & Intermediaries - When to make a | COG904550 |
| Referrals - LB Cases (Employment Status & Intermediaries) | COG907030 |
| Referrals to ES&I - Customer Service - Status | COG907270 |
| Referrals to RIS - Customer Service - Status - Employment Status & Intermediaries (ES&I) | COG907310 |
| Refused Repayments - Compliance Measures | COG18460 |
| Refused Registrations - Compliance Measures | COG18410 |
| Regional Variation and Site Agreements - Working Rule Agreements (WRA) | COG930520 |
| Registering for Self-Employment - Class 2 NIC - Yield Recording | COG915670 |
| Registering for the scheme - CIS (from 6 April 2007) | COG910030 |
| Registration Cards - CIS (until 5 April 2007) | COG909520 |
| Regulation 9 Directions Background - CIS | COG909360 |
| Regulation 9 (4) Directions - Action to be Taken - CIS | COG909380 |
| Regulation 9 (5) Directions - Claims under Regulation 9(3) - Action to be Taken - CIS | COG909370 |
| Regulation 9 (5) Directions - Impact of Directions under Regulation 9 on Penalties | COG909365 |
| Regulation 9(5) Direction - Letter of Offer | COG914760 |
| Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 - Background | COG909390 |
| Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 - Process | COG909400 |
| Regulation 72(5) Condition A - Direction under | COG915180 |
| Regulation 81(4) Condition A or Condition B - Direction under | COG915190 |
| Regulation 72(5) Condition B - Direction under | COG915185 |
| Regulation 72F - Direction under - Action by Caseworker: Considering a Direction | COG915285 |
| Regulation 72F - Direction under - Action by Caseworker: Making a Direction | COG915300 |
| Regulation 72F - Direction under - Action by Caseworker: SA Notation | COG915290 |
| Regulation 72F - Direction under - Action by Caseworker: Submission to Authorising Team | COG915305 |
| Regulation 72F - Direction under - Action by Caseworker: Trigger Letter of Offer | COG915295 |
| Regulation 72F - Direction under - Action to be taken: by Authorising Team | COG915310 |
| Regulation 72F - Direction under - Appeals | COG915315 |
| Regulation 72F - Direction under - Background | COG915255 |
| Regulation 72F - Direction under - Conditions Applicable | COG915270 |
| Regulation 72F - Direction under - Effect of a direction on the employee | COG915280 |
| Regulation 72F - Direction under - General | COG915245 |
| Regulation 72F - Direction under - Impact on National Insurance Contributions | COG915325 |
| Regulation 72F - Direction under - Impact on VAT | COG915330 |
| Regulation 72F - Direction under - Informal Set- offs | COG915250 |
| Regulation 72F - Direction under - Legislation | COG915260 |
| Regulation 72F - Direction under - Mandates Held | COG915320 |
| Regulation 72F - Direction under - Miscellaneous Employer & Employee Issues | COG915265 |
| Regulation 72F - Direction under - Regulation 80 determinations | COG915296 |
| Regulation 72F - Direction under - Settlement Process | COG915335 |
| Regulation 72F - Direction under - Trigger Events | COG915275 |
| Regulation 72F - Direction under - Yield Claiming | COG915340 |
| Regulation 80 Determinations - Direction under Regulation 72F | COG915296 |
| Regulation 80 Determinations - Section 8 Decisions - Appeals | COG915170 |
| Regulation 80 Determinations - Section 8 Decisions - Background | COG915160 |
| Regulation 80 Determinations - Section 8 Decisions - Process | COG915165 |
| Regulation 80 Determinations and Section 8 Decisions - Employment Status & Intermediaries (ES&I) | COG907210 |
| Remove or Copy PAYE and NICS Records - Authority to Inspect - Small and Medium Enterprises (SME) | COG904020 |
| Remove or Copy Contractor Records - Authority to Inspect - Small and Medium Enterprises (SME) | COG904030 |
| Remuneration Paid in Non-cash Form | COG911060 |
| Remuneration packaging Non Statutory Business Clearance - Yield Recording | COG915810 |
| Re-opening a Contract Settlement - Contract Settlements - SAFE | COG915135 |
| Re-opening post settlement - Contract Settlement | COG915146 |
| Repayments Stopped - Yield Recording | COG915800 |
| Requests for Advice from Local Compliance - Employment Status & Intermediaries (ES&I) | COG907060 |
| Residence & Domicile | COG908685 |
| Response to the opening letter | COG905030 |
| Retain Records - Failure to | COG905155 |
| Retention of Rooms Allowance Paid - Action Required - Working Rule Agreement (WRA) | COG930720 |
| Returns or Records - Completing | COG905105 |
| Revenue Loss Prevented (RLP) | COG18150 |
| Revenue Loss Prevention (RLP) : Calculating and Recording (Compliance Measures) | COG18155 |
| Revenue Protected - Compliance Measures | COG17300 |
| Reviewing Dispensations - Specialist Employer Compliance (SEC) | COG907150 |
| Revoking Dispensations - Specialist Employer Compliance (SEC) | COG907160 |
| Risk and Intelligence Service (RIS) - Liaison | COG904775 |
| Risk and Intelligence Service (RIS) - Operations - Liaison | COG904520 |
| Risk Assessment | COG905560 |
| Risk Based Systems Audit (RBSA) | COG905075 |
| Role of Functional Lead Team (CIS Technical Support) | COG909090 |
| Role of the Caseworker - Status | COG907530 |
| Role of the Construction Industry Scheme Caseworker | COG909060 |
| Role of the Processing Centre - Newry N. Ireland - CIS | COG909080 |
| Role of the Processing Centre Netherton - CIS | COG909070 |
| Roles and Responsibilities - Employment Status & Intermediaries (ES&I) | COG907020 |
| Roles and Responsibilities - Large Business | COG905540 |
| Roles and Responsibilities - Quality Assurance | COG12200 |
| Round Sum Allowances | COG911040 |
| Rugby Football Clubs | COG908640 |
| Rules for Site Based Employees - Working Rule Agreements (WRA) | COG930530 |
S
| SA Notation - Direction under Regulation 72F - Action by Caseworker | COG915290 |
| SAFE - Amending a charge | COG915145 |
| SAFE - Class 6 Amendment - Contract Settlement | COG915140 |
| SAFE - General - Contract Settlements | COG915105 |
| SAFE - How payments on account are allocated - Contract Settlements | COG915110 |
| SAFE - Instalment Offers - Contract Settlements | COG915125 |
| SAFE - Locking payments on account - Contract Settlements | COG915115 |
| SAFE - Lump Sum offers with more than 30 days to pay - Contract Settlements | COG915130 |
| SAFE - Re-opening a Contract Settlement | COG915135 |
| SAFE - Unlocking payments on account - Contract Settlements | COG915120 |
| Scheme Open - Failure to Submit Returns -Yield Recording | COG915590 |
| Schemes - New (Previously Pseudo Schemes) - Open Year Inaccuracies | COG906500 |
| Scope of the Schemes - CIS | COG909030 |
| Scoring Cash Collected Prior to Settlement - Compliance Measures | COG17110 |
| Season Tickets - Working Rule Agreements (WRA) | COG930620 |
| Section 8 Decisions - Customer Service - Status (Employment Status & Intermediaries) | COG907300 |
| Section 175 ITEPA 2003/Section 419 ICTA 1988 - Liaison (Directors) | COG930040 |
| Section 223 ITEPA 2003 - Potential Benefit Implication of - Failure to Operate PAYE (Directors) | COG930080 |
| Security and Insolvency | COG18350 |
| Seek Settlement - from whom (Employer Compliance) | COG915005 |
| Seizures of illicit excise goods - Compliance Measures | COG18420 |
| Self Assessment (SA) and PAYE - Operation of (Directors) | COG930070 |
| Self Assessment (SA) - Impact on Employer Compliance | COG906010 |
| Self Assessment (SA), PAYE & NIC group (PSN) - Liaison | COG904780 |
| Self Assessment (SA), PAYE & NICS (PSN) - CIS Advisory Team - Liaison | COG904785 |
| Serious Evasion - Awareness | COG905305 |
| Serious Evasion (Fraud) or Neglect for Penalties - Establishing (Culpability) | COG906110 |
| Serious Evasion Suspected - Action to Take (Open Year Inaccuracies) | COG906530 |
| Seriousness - Abatement - pre April 2009 | COG914120 |
| Seriousness - Things to Consider - Penalties (Pre April 2009) | COG914125 |
| Service Company Units - Liaison | COG904605 |
| Service Company Units (SCU’s) - IR35 Service Company | COG908710 |
| Set-off - overpayment be set-off against underpayments | COG915680 |
| Settle Employee’s Liability - Benefits in Kind - Employer Not Willing | COG908070 |
| Settle Employee’s Liability - Benefits in Kind - Employer Willing | COG908060 |
| Settlement - Caseworker checklist for completed cases | COG915080 |
| Settlement - Certificate of Disclosure | COG915090 |
| Settlement - Cross Tax Referral | COG915100 |
| Settlement - Culpability and Penalties | COG915045 |
| Settlement - Culpability - Warning of Penalties | COG915050 |
| Settlement - Culpability - What Does it Mean? | COG915040 |
| Settlement - Direction Under Regulation 72F, Regulation 80 determination | COG915296 |
| Settlement - Dispensations | COG915205 |
| Settlement - From Whom to Seek | COG915005 |
| Settlement - Interest | COG915070 |
| Settlement - NIC Decision | COG915155 |
| Settlement - No agreement | COG915075 |
| Settlement - Regulation 80 Determination | COG915150 |
| Settlement - The Expected Offer | COG915030 |
| Settlement - Who Conducts the Meeting | COG915035 |
| Settlement - Who Conducts the Meeting - Penalties | COG914160 |
| Settlement - Whom to seek | COG915005 |
| Settlement - Without a meeting | COG915060 |
| Settlement - Written confirmation of advice | COG915020 |
| Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions “Deemed as Paid” | COG908101 |
| Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions ‘Paid’ | COG908098 |
| Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Contributions ‘Treated as Paid’ | COG908099 |
| Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Exceptions to treating Contributions as “Treated as Paid”. | COG908100 |
| Settlement Posting (Allocating) Contributions to an Employee’s NI Account - General | COG908095 |
| Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Process to Follow | COG908102 |
| Settlement Posting (Allocating) Contributions to an Employee’s NI Account - Process to Follow: Section 8 Decisions | COG908106 |
| Settlement Process - Direction under Regulation 72F | COG915335 |
| Simplified Schemes - Penalties (Pre April 2009) | COG914010 |
| SIP from RIS - Action on receipt | COG905005 |
| Small Amounts to be Excluded for PAYE and NIC - Computations | COG908040 |
| Social Security Agency in Northern Ireland (NISSA) - Department for Work and Pensions - Liaison | COG904790 |
| Specialist Employer Compliance (SEC) - Dispensations - Authority | COG907090 |
| Specialist Employer Compliance (SEC) - Dispensations - Group of Companies | COG907190 |
| Specialist Employer Compliance (SEC) - Dispensations - Introduction | COG907080 |
| Specialist Employer Compliance (SEC) - Dispensations - Inaccuracy discovered | COG907100 |
| Specialist Employer Compliance (SEC) - Dispensations - Other teams | COG907180 |
| Specialist Employer Compliance (SEC) - Dispensations - P11DX and letters applications | COG907110 |
| Specialist Employer Compliance (SEC) - Dispensations - Reviewing | COG907150 |
| Specialist Employer Compliance (SEC) - Dispensations - Recording Information | COG907170 |
| Specialist Employer Compliance (SEC) - Dispensations - Revoking | COG907160 |
| Specialist Employer Compliance (SEC) - Dispensations - Use of form ECR308 | COG907140 |
| Specialist Employer Compliance (SEC) - Dispensations - What can and cannot be included | COG907120 |
| Specialist Employer Compliance (SEC) - Dispensations - Wording of dispensations and dispensations letters | COG907130 |
| Specialist Teams - Liaison | COG904555 |
| Specific Guidance by Activity | COG18400 |
| Specific Guidance for Workstreams | COG18300 |
| Specimen Letter of Offer - Company | COG914675 |
| Specimen Letter of Offer - Incorrect CIS Claim made in CIS Deductions Suffered Box on P35 | COG914765 |
| Specimen Letter of Offer - Individual/Sole Trader employer | COG914585 |
| Specimen Letter of Offer - Limited Liability Partnerships (LLPs) employer | COG914622 |
| Specimen Letter of Offer - Partnerships employer | COG914620 |
| Specimen Letter of Offer - Penalty only - employer | COG914720 |
| Specimen Letter of Offer - Regulation 72F cases | COG914755 |
| Staff Employees - Working Rule Agreement | COG930540 |
| Start and Stop Notices - Student Loan Deductions | COG905190 |
| Status background - Customer Service (Employment Status & Intermediaries) | COG907260 |
| Status - Background to Determining | COG907510 |
| Status - Culpability | COG907640 |
| Status - CIS | COG909165 |
| Status - Construction Industry Workers - Background | COG907610 |
| Status - Disputes | COG907580 |
| Status enquiry from the Engager - Customer Service (Employment Status & Intermediaries) | COG907280 |
| Status enquiry from the Worker - Customer Service (Employment Status & Intermediaries) | COG907290 |
| Status - Fact Finding | COG907540 |
| Status - Group of Workers Involved | COG907560 |
| Status - HumInt - Customer Service (Employment Status & Intermediaries) | COG907295 |
| Status - Local Compliance (Employment Status & Intermediaries) | COG907220 |
| Status - Previous Ruling Given | COG907590 |
| Status - Providing an Opinion | COG907570 |
| Status - Questioning the Worker | COG907550 |
| Status - Recovery for Earlier Years - Exception to General Approach | COG907630 |
| Status - Recovery for Earlier Years - General Approach | COG907620 |
| Status - Referral to Employment Status & Intermediaries (ES&I) | COG907600 |
| Status - Referrals to Employment Status & Intermediaries (ES&I) - Customer Service | COG907270 |
| Status - Role of the Caseworker | COG907530 |
| Status - The Employment Status Indicator Tool | COG907520 |
| Status - Section 8 Decisions - Customer Service (Employment Status & Intermediaries) | COG907300 |
| Status - Local Compliance | COG907220 |
| Status - Yield Recording | COG915660 |
| Statutory Cover - Penalties (Pre April 2009) | COG914130 |
| Statutory Adoption Pay (SAP) | COG903570 |
| Statutory Payments - Employer and Contractors Role | COG903550 |
| Statutory Payments - Penalties | COG914020 |
| Statutory Sick Pay (SSP) & Statutory Maternity Pay (SMP) - Employer and Contractors Role | COG903560 |
| Steps to follow where the employee is a director of the company - Computations | COG908103 |
| Steps to follow where the employee is not a director of the company - Computations | COG908104 |
| Student Loan Deductions - Penalties | COG914210 |
| Student Loan Deductions (SLDs) - Open Year Inaccuracies | COG906620 |
| Student Loan Deductions Legislation | COG903580 |
| Student Loan Deductions Start and Stop Notices | COG905190 |
| Student Loans - Liaison | COG904765 |
| Subcontractor Claiming Credit for Deductions Suffered | COG909230 |
| Subcontractor / Contractor - What is a | COG909040 |
| Submission of Inaccurate or Incomplete CIS25 Vouchers (until 5 April 2007) - CIS - Penalties | COG914250 |
| Submission of Incorrect CIS23 Vouchers (until 5 April 2007) - CIS - Penalties | COG914235 |
| Submission to Authorising Team - Direction under Regulation 72F - Action by Caseworker | COG915305 |
| Submissions to Specialist Employer Compliance - LC Process Only (Large Business) | COG905690 |
| Supplementary returns - Submission of | COG915600 |
| Suspected Computer Fraud - commencing the compliance check | COG905310 |
| Suspected Fraud/Evasion - Yield Recording | COG915700 |
| Suspended Penalties - Contract Settlement | COG914581 |
| Systems to Support the work - Large Business | COG905550 |
T
| Tachographs - Lorry Drivers | COG908670 |
| Tachographs - Lorry Drivers - What to check | COG908680 |
| Talk Through, Walk Through and Testing the Systems | COG905080 |
| Talk Through and Testing the Systems - Importance of | COG905085 |
| Walk Through and Testing the Systems: Non-visit cases - Importance of | COG905095 |
| Walk Through and Testing the Systems: Visit cases - Importance of | COG905090 |
| Tax Administration Litigation & Advice (TALA) | COG904770 |
| Tax Certificate - Types of (until 5 April 2007) | COG909530 |
| Tax Certificate CIS5 or CIS5 (Partner) (until 5 April 2007) | COG909550 |
| Tax Certificate CIS6 (until 5 April 2007) | COG909540 |
| Taxpayer Favour Adjustments - Compliance Measures | COG17135 |
| Tax relief - Class 6 Settlement | COG915085 |
| Tax Treatment (from 6 April 2007) - CIS | COG910080 |
| Tax Treatment Qualifying Test (from 6 April 2007) - CIS | COG910090 |
| Tax Tribunals Hearings - Employment Status & Intermediaries (ES&I) | COG907230 |
| Teams - Liaison between (Large Business) | COG905530 |
| Termination Payments - Pre and Post transaction advice | COG915780 |
| Things to Check - Letter of Offer | COG914535 |
| Things to Consider Under Cooperation - Penalties - Pre April 2009 | COG914115 |
| Things to Consider Under Disclosure - Penalties - Pre April 2009 | COG914105 |
| Things to Consider Under Seriousness - Penalties - Pre April 2009 | COG914125 |
| Third Party Information - Handling | COG911580 |
| Third Party information - HUMINT - CIS | COG909280 |
| Third Party - Payments to a - CIS | COG909270 |
| Third Party - Payments to a - CIS (Until 5 April 2007) | COG909580 |
| Third Party - Payments to a - Inaccuracy Discovered - CIS (Until 5 April 2007) | COG909590 |
| Tier structure in Local Compliance | COG12215 |
| Time Limit for Recovery - NIC | COG915220 |
| Time Limit for Recovery - Overview | COG915215 |
| Time Limits - Penalties - pre April 2009 | COG914135 |
| Time Limits for Recovery - Limitation Act 1980 and Limitation (Northern Ireland) Order 1989 | COG915225 |
| Time to Pay - Letter of Offer | COG914550 |
| Timing Adjustments - Compliance Measures | COG18500 |
| Timing Adjustments - Introduction - Compliance Measures | COG18510 |
| Timing Adjustments - Overview - Compliance Measures | COG18520 |
| Timing Adjustments - Detailed examples - Compliance Measures | COG18530 |
| Timing Adjustments - Revenue Loss Prevention (RLP) | COG18160 |
| Tips and Gratuities | COG908510 |
| Tools to Support - Hidden Economy (Employers) Team | COG905330 |
| Tools to Support CI Caseworkers - CIS | COG909120 |
| Transitional Period - Background - CIS | COG909310 |
| Translations and Interpreters | COG905300 |
| Travel, Subsistence, Entertainment and Other Expenses | COG905255 |
| Trigger Events - Direction under Regulation 72F | COG915275 |
| Trigger Letter of Offer - Direction under Regulation 72F - Action by Caseworker | COG915295 |
| Trivial Benefits | COG908080 |
| Tronc Schemes | COG908520 |
| TV & Radio Industry Unit | COG904710 |
| Two or More Duty Geared Penalties - Pre April 2009 | COG914081 |
| Types of Allowances and Conditions of Payment | COG930810 |
| Types of Penalty | COG914035 |
| Types of Tax Certificate - CIS (until 5 April 2007) | COG909530 |
U
| Under Deductions - How the Contractor Should Treat | COG909200 |
| Unlawful Disposal or Possession of CIS Documents (until 5 April 2007) - CIS - Penalties | COG914240 |
| Unlocking payments on account - Contract Settlements - SAFE | COG915120 |
| Unsatisfactory Book Keeping | COG906190 |
| Updating Individuals records in the PAYE service | COG904552 |
| Use of an Employer’s Computer | COG905100 |
| Use of form ECR308- Dispensations (Specialist Employer Compliance) | COG907140 |
| Using Estimates and Obtaining Agreement | COG908090 |
V
| Value Added Tax (VAT) - CIS | COG909250 |
| VAT Caseworker | COG904535 |
| Verification Process (from 6 April 2007) - CIS | COG910040 |
| Visit at a Private Residence | COG11575 |
| Visit - preparation prior to | COG905040 |
| Visits - Joint | COG905065 |
| Voluntary Disclosure | COG915550 |
| Voluntary Disclosure by Contractor of non-Operation of Scheme - CIS | COG909035 |
| Voluntary Disclosures/Offshore/Liechtenstein Disclosure Facility (LDF) | COG18450 |
| Voluntary Restitution | COG915015 |
| Vouchers - CIS - (until 5 April 2007) | COG909570 |
W
| Walk Through and Testing the Systems: Non-visit cases | COG905095 |
| Walk Through and Testing the Systems: Visit Cases | COG905090 |
| Walk Through Tests - CIS | COG909130 |
| Warning of Penalties - Culpability | COG915050 |
| Within the Customer Groups - Liaison | COG904515 |
| Without a meeting - Settlement (Employer Compliance) | COG915060 |
| Wording of dispensations and dispensations letter (Specialist Employer Compliance) | COG907130 |
| Working a non-visit case | COG905025 |
| Working Rule Agreements (WRA) - Action Required When Retention of Rooms Allowance Paid | COG930720 |
| Working Rule Agreements (WRA) - Action Required Where a WRA Operated | COG930780 |
| Working Rule Agreements (WRA) - Action to Take on Daily Travel Payments | COG930600 |
| Working Rule Agreements (WRA) - Agency Workers | COG930550 |
| Working Rule Agreements (WRA) - Caravan Accommodation Provided by Employee | COG930740 |
| Working Rule Agreements (WRA) - Caravan Accommodation Provided by Employer | COG930730 |
| Working Rule Agreements (WRA) - Contact for Advice | COG930570 |
| Working Rule Agreements (WRA) - Daily Travel Payments | COG930590 |
| Working Rule Agreements (WRA) - Disagreements on Caravan Accommodation Payments | COG930750 |
| Working Rule Agreements (WRA) - Example of a Lodge Certificate (Tax Form A) | COG930820 |
| Working Rule Agreements (WRA) - Example of a Lodge Certificate (Tax Form B) | COG930830 |
| Working Rule Agreements (WRA) - Example of Types of Allowances and Conditions of Payment | COG930810 |
| Working Rule Agreements (WRA) - False Claims or False Payments | COG930770 |
| Working Rule Agreements (WRA) - Free Transport Provided | COG930610 |
| Working Rule Agreements (WRA) - Holiday Pay | COG930760 |
| Working Rule Agreements (WRA) - Known Agreements | COG930560 |
| Working Rule Agreements (WRA) - Lodge Certificates | COG930680 |
| Working Rule Agreements (WRA) - Lodge Payments Paid Direct by Employers | COG930700 |
| Working Rule Agreements (WRA) - Lodging Allowance | COG930650 |
| Working Rule Agreements (WRA) - Lodging Allowance Action Required by Employer | COG930670 |
| Working Rule Agreements (WRA) - Lodging Allowance Conditions of Payment and Action Required by CIO | COG930660 |
| Working Rule Agreements (WRA) - Lodging Allowance Reimbursement of Actual Accommodation Costs | COG930690 |
| Working Rule Agreements (WRA) - Lodging Allowance Retention of Rooms Allowances | COG930710 |
| Working Rule Agreements (WRA) - Lodgings to Site | COG930630 |
| Working Rule Agreements (WRA) - Obtaining a Copy | COG930580 |
| Working Rule Agreements (WRA) - Overview | COG930510 |
| Working Rule Agreements (WRA) - Periodic Visits Home | COG930640 |
| Working Rule Agreements (WRA) - Regional Variation and Site Agreements | COG930520 |
| Working Rule Agreements (WRA) - Recovery Where a WRA Operated | COG930790 |
| Working Rule Agreements (WRA) - Rules for Site Based Employees | COG930530 |
| Working Rule Agreements (WRA) - Season Tickets | COG930620 |
| Working Rule Agreements (WRA) - Staff Employees | COG930540 |
| Working Rule Agreements (WRA) - Who to Contact for Advice | COG930570 |
| Working Rule Agreements (WRA) WRA Not Operated | COG930800 |
| Working the Case: Factsheet CC/FS19 - Employer and Contractor Returns and ‘old’ Penalties - When to Issue | COG906060 |
| Working the Case: Human Rights Act 1998 (HRA) - Background | COG906050 |
| Written confirmation of advice - Settlement (Employer Compliance) | COG915020 |
X
| No entries | |
Y
| Yield Claiming - Direction under Regulation 72F | COG915340 |
| Yield Recording - Yield Arising from Broader Coverage | COG915530 |
| Yield Recording - Yield Arising from a Compliance Check | COG915520 |
| Yield Recording - Court Fees | COG915720 |
| Yield Recording - Current Year, Future Revenue Benefits, Consequential Yield and Open Year Adjustments | COG915640 |
| Yield Recording - Dispensations Applications | COG915820 |
| Yield Recording - Employer Amendments | COG915560 |
| Yield Recording - Error Penalties | COG915745 |
| Yield Recording - Failure to Operate - Closed Years | COG915570 |
| Yield Recording - Failure to Report Benefits and Understated Benefits | COG915610 |
| Yield Recording - Failure to Submit Returns - No Scheme | COG915580 |
| Yield Recording - Failure to Submit Returns - Scheme Open | COG915590 |
| Yield Recording - Formal Charges | COG915630 |
| Yield Recording - Incorrect P35 returns CIS Deductions Suffered Box | COG915605 |
| Yield Recording - Insolvency | COG915620 |
| Yield Recording - Introduction | COG915510 |
| Yield Recording - P35 Omissions and PAYE Reconciliations | COG915601 |
| Yield Recording - P35 Omissions and PAYE Reconciliations - Correct amount of tax and NIC deducted and paid in full | COG915602 |
| Yield Recording - P35 Omissions and PAYE Reconciliations - Correct amount of tax and NIC deducted but not paid in full | COG915603 |
| Yield Recording - P35 Omissions and PAYE Reconciliations - Tax and NIC deducted left off the P35 and other liabilities identified | COG915604 |
| Yield Recording - PAYE Settlement Agreement | COG915770 |
| Yield Recording - Pre and Post transaction advice - Termination Payments | COG915780 |
| Yield Recording - Recovery from Employees and Directors | COG915690 |
| Yield Recording - Recovery Methods | COG915540 |
| Yield Recording - Registering for Self Employment - Class 2 NIC | COG915670 |
| Yield Recording - Remuneration Packaging Non Statutory Business Clearance | COG915810 |
| Yield Recording - Repayments Stopped | COG915800 |
| Yield Recording - Set Off | COG915680 |
| Yield Recording - Status | COG915660 |
| Yield Recording - Status opinion requested by customer | COG915750 |
| Yield Recording - Submission of Supplementary returns | COG915600 |
| Yield Recording - Suspected Fraud/Evasion | COG915700 |
| Yield Recording - Voluntary Disclosure | COG915550 |
| Yield Scoring Conventions | COG18110 |
Z
| No entries | |