At the time of publication, HMRC are updating the contents of their online guidance. This follows revisions and additions to the COS headings announced by HM Treasury in October 2020 as highlighted in this mailshot.
Liaison will be issuing further written guidance on these changes as soon as HMRC have completed the updates. We will be running a webinar on these changes. Please register for Update to COS guidance on Feb 22, 2021 3:00 PM GMT at here.