COG909380 - Compliance Operational Guidance - HMRC internal manual
Welcome to COG – process based guidance for compliance checks and assurance activity
Source: gov.uk
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COG909160 - Compliance Operational Guidance - HMRC internal manual
COG909160 - Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): gross payment registration - referral to functional lead team for withdrawal authorisation You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. GPS Applications and the Referral process A process to refuse GPS applications outside of TTQT has now been introduced. The teams processing the GPS applications will triage for turnover and business test failures before entering the application onto CISR. On...
Source: gov.uk