HMRC Toolkits to support tax agents and advisers

These toolkits provide guidance on areas of error that HM Revenue & Customs (HMRC) frequently see in returns, and set out the steps that you can take to reduce those errors.

Video - "HMRC toolkits to help reduce errors"

Individuals, business and corporations

Business profits
Business profits.pdf
Adobe Acrobat document [179.3 KB]
Capital allowances for plant and machinery
Capital allowances for plant and machine[...]
Adobe Acrobat document [174.7 KB]
Capital gains tax for land and buildings
Capital gains tax for land and buildings[...]
Adobe Acrobat document [228.7 KB]
Capital gains tax for shares
Capital gains tax for shares.pdf
Adobe Acrobat document [179.6 KB]
Capital v revenue expenditure
Capital v revenue expenditure.pdf
Adobe Acrobat document [145.1 KB]
Chargeable gains for companies
Chargeable gains for companies.pdf
Adobe Acrobat document [219.1 KB]
Company losses
Company losses.pdf
Adobe Acrobat document [226.4 KB]
Directors' loan accounts
Directors Loan Accounts.pdf
Adobe Acrobat document [144.0 KB]
Expenses and benefits from employment
Expenses and benefits from employment.pd[...]
Adobe Acrobat document [206.9 KB]
Income tax losses
Income tax losses.pdf
Adobe Acrobat document [124.1 KB]
NI contributions and statutory payments
National Insurance contributrions and st[...]
Adobe Acrobat document [213.5 KB]
Private and personal expenditure
Private and Personal Expenditure.pdf
Adobe Acrobat document [174.1 KB]
Property rental
Property rental.pdf
Adobe Acrobat document [231.9 KB]
Small profits rate and marginal relief
Small profits rate and marginal relief.p[...]
Adobe Acrobat document [112.8 KB]
VAT input tax
VAT input tax.pdf
Adobe Acrobat document [184.7 KB]
VAT output tax
VAT output tax.pdf
Adobe Acrobat document [208.5 KB]
VAT partial exemption
VAT partial exemption.pdf
Adobe Acrobat document [171.9 KB]