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  1. Home
HMRC internal manual

Compliance Operational Guidance

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
9 May 2024 - See all updates
  1. Back to contents
  2. COG900000
  3. COG900200

COG914500 - Supporting Guidance: employer compliance: guidance by subject: letter of offer: contents

  1. COG914505
    Purpose
  2. COG914510
    Preparation
  3. COG914515
    Importance of Correctness
  4. COG914520
    Errors or Defects
  5. COG914525
    Who is to sign
  6. COG914530
    What to Remind the Employer or Contractor About
  7. COG914535
    Things to Check
  8. COG914540
    Problems
  9. COG914545
    Exclusions Clause
  10. COG914550
    Time to Pay
  11. COG914555
    Instalment Arrangements
  12. COG914560
    Instalment Arrangements – Payment by Direct Debit
  13. COG914565
    Joint and Several Offers
  14. COG914570
    Acceptance
  15. COG914571
    Acceptance - Mid-sized Business (MSB)
  16. COG914572
    Acceptance - Individuals and Small Business Compliance (ISBC)
  17. COG914575
    By Post
  18. COG914577
    Contacting Contract Settlements Unit (CSU)
  19. COG914580
    Forward Interest
  20. COG914581
    Suspended Penalties
  21. COG914585
    Specimens – Individual/Sole Trader
  22. COG914620
    Specimens - Partnerships
  23. COG914622
    Specimens - Limited Liability Partnerships (LLPs)
  24. COG914675
    Specimens - Company
  25. COG914720
    Specimens -Penalty Only
  26. COG914745
    Inclusion of Failure Penalties
  27. COG914750
    Miscellaneous Employers
  28. COG914755
    Specimen - Regulation 72F cases
  29. COG914760
    Direction Under Regulation 9 (5)
  30. COG914765
    Specimen – Incorrect CIS Claim made in Box 28 on P35 or on Employer Payment Summary
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