COG906500 - Supporting Guidance: employer compliance: guidance by subject: open year inaccuracies: contents

  1. COG906510
    Overview and Definition of Terms Current, Earlier, Open and Closed Years, Open and Closed Return Periods
  2. COG906520
    How to Make an Open Year Adjustment
  3. COG906525
    How to make an Open Tax Period Adjustment
  4. COG906530
    Action to Take Where Serious Evasion Suspected
  5. COG906540
    No P46 or RTI starter checklist (or equivalent) Held - Existing Employee
  6. COG906550
    No P46 or RTI starter checklist (or equivalent) Held - Employee has Left
  7. COG906560
    Claim for Equitable Liability by the Employee
  8. COG906570
    Advice Given - Follow Up Action to Take
  9. COG906590
    Caseflow - How to Calculate Current year Liability/Future Revenue Benefit (FRB)
  10. COG906600
    When to Include the Open year/Open Tax Periods in a Class 6 Settlement
  11. COG906610
    New Schemes (Previously Pseudo Schemes)
  12. COG906620
    Student Loan Deductions