HMRC toolkits to help reduce errors in tax returns

Article ID: 2208
Last updated: 17 Jun, 2016

HMRC publishes a series of toolkits to give guidance on areas where there are frequent errors in tax returns. These toolkits also set out steps you can take to reduce these errors. They are updated every year as required.

The toolkits are available on the HMRC website (as PDFs) and cover the following areas:

Individuals, business and corporations

  • Business profits
  • Capital allowances for plant and machinery 
  • Capital Gains Tax for land and buildings
  • Capital Gains Tax for shares
  • Capital vs revenue expenditure 
  • Chargeable gains for companies 
  • Company losses 
  • Directors' loan accounts 
  • Expenses and benefits from employment
  • Income Tax losses 
  • National Insurance contributions and statutory payments 
  • Private and personal expenditure
  • Property rental
  • Small profits rate and marginal relief 
  • VAT input tax 
  • VAT output tax 
  • VAT partial exemption 

Trusts and estates

  • Capital Gains Tax for trusts and estates (supplement) 
  • Inheritance Tax 
  • Trusts and estates
Article ID: 2208
Last updated: 17 Jun, 2016
Revision: 5
Views: 1225
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