The following menus provide links to the relevant supporting guidance within Compliance Operational Guidance (COG) and the Compliance Handbook (CH)
| Information Gathering |
|
| Action on receipt of SIP from RIS |
COG905005 |
| Recording on ECS/Caseflow |
COG905010 |
| Working on non-visit case |
COG905025 |
| Preparation Prior to the Visit |
COG905040 |
| Effective Questioning to Establish Culpability |
COG905275 |
| The Importance of the Walk Through and Testing the Systems: Non-visit |
COG905095 |
| Making the Initial Appointment or Contact |
COG905015 |
| National Minimum Wage (NMW) |
COG904612 |
| No Response to the opening letter |
COG905035 |
| Obstructive Employer: No response to opening Letter |
COG905160 |
| Obstructive Employer: Challenge to Caseworker's Entitlement to Inspect Records |
COG905170 |
| Opportunity to Disclose |
COG905220 |
| Talk Through, Walk Through and Testing the Systems |
COG905080 |
| Importance of the Talk Through and Systems Template |
COG905085 |
| Preparation and Issue of Notes of Meeting |
COG905295 |
| 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 |
| Records that Need to be Reviewed |
COG905145 |
| Fact Finding |
COG907540 |
| Group of Workers Involved |
COG907560 |
| The Employment Status Indicator Tool |
COG907520 |
| Role of the Caseworker |
COG907530 |
| Direction under Regulation 72F - Demibourne - General |
COG915245 |
| Referral to the Specialist Employer Compliance (SEC) |
COG907600 |
| Notifying Other Sections when Inaccuracies are Discovered |
COG911510 |
| Payment on Account |
COG915025 |
| Concluding the Meeting |
COG905285 |
| Written Confirmation of Advice |
COG915020 |
| Follow Up |
|
| The Intervention Plan, Systems Template and Work Programme Template |
COG905045 |
| Notes of meeting - When they are required |
COG905290 |
| Preparation and Issue of Notes of the Meeting |
COG905295 |
| Preparation Prior to the Visit |
COG905040 |
| No Agreement to Estimate |
COG908108 |
| Settlement - by Regulation 80 Determination |
COG915150 |
| Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 - Background |
COG909390 |
| Settlement - by NIC Decision |
COG915155 |
| Direction under Regulation 72F - General |
COG915245 |
| Direction under Regulation 72F - Miscellaneous Employer & Employee Issues |
COG915265 |
| Direction under Regulation 72F - Action by Caseworker: Submission to Authorising Team |
COG915305 |
| Direction under Regulation 72F - Action by Caseworker: Considering a Direction |
COG915285 |
| Direction under Regulation 72F - Action to be taken: Action by Authoring Team |
COG915310 |
| Direction under Regulation 72F - Impact on National Insurance Contributions |
COG915325 |
| Direction under Regulation 72 - Settlement Process |
COG915335 |
| Cross Tax Awareness |
COG904540 |
| Notifying Other Sections When Inaccuracies are Discovered |
COG911510 |
| Close Year Check |
COG906180 |
| Cross Tax Referral |
COG915100 |
| Employer Support Teams |
COG904545 |
| Payment on account |
COG915025 |
| Contract Settlements - SAFE - How Payments on Account are Allocated |
COG915110 |
| Contract Settlements - SAFE - Locking Payments on Account |
COG915115 |
| Contract Settlements - SAFE - General |
COG915105 |
| Contract Settlements - SAFE - Amending a Charge |
COG915145 |
| Personal Tax Compliance (PTC) |
COG904615 |
| Asking about the Business Return of the Employer/Contractor |
COG906020 |
| Time Limit for Recovery - Limitation Act 1989 and Limitation (Northern Ireland) Order 1989 |
COG915225 |
| Voluntary Restitution |
COG915015 |
| How to do a compliance check: General: The Human Rights Act and other Safeguards |
CH201300 |
| How to do a compliance check: Starting a compliance check: Introduction |
CH206100 |
| How to do a compliance check: Establishing the facts |
CH207000 |
| Information & Inspection Powers: Contents |
CH20000 |
| How to do a compliance check: Penalties for failure to comply with Information and Inspection notices: Contents |
CH270000 |
| Penalties for Inaccuracies: Contents |
CH80000 |
| Penalties for Inaccuracies: Types of inaccuracy: Contents |
CH81100 |
| How to do a compliance check: Using inspection powers: During a visit: Personal Safety |
CH255505 |
| How to do a compliance check: Using inspection powers: Contents |
CH250000 |
| Information & Inspection Powers: Types of inspection: Contents |
CH25400 |
| Information & Inspection Powers: Conditions and safeguards: Restrictions: Introduction |
CH22100 |
| How to do a compliance check: Information Powers: Taxpayer Notice: Contents |
CH223000 |
| Information & Inspection Powers: Penalties: Contents |
CH26000 |
| How to do a compliance check: Authorisation levels: Contents |
CH260000 |
