Tax agent toolkits

Use these toolkits if you’re a tax agent or adviser, to help your clients avoid making mistakes on their returns.


HMRC designs toolkits to help you make sure returns are completed correctly and show that you and your client have taken reasonable care.

You’ll need to download the toolkits and view them using a PDF file viewer (such as Adobe Acrobat Reader, which you can download for free from the Adobe website).

HMRC creates toolkits with input from agents and their representatives, including the Compliance Reform Forum. The content is based on HMRC’s view of how to apply the tax law.

Each toolkit focuses on common errors HMRC comes across. They don’t cover all types of errors that can occur in any return. Refer to the relevant HMRC guidance for areas not covered by the toolkits.

Updates to toolkits take place each year to reflect any changes coming in and contain:

  • a checklist to help identify the key areas errors often occur
  • explanatory notes which identify the underlying types of error, how to avoid them and a brief outline of the tax treatment
  • links to relevant online guidance

Toolkits are also updated each year for any changes coming from the relevant Finance Act.

Feedback on toolkits

You can send your feedback about toolkits to HMRC, we’d like to hear about your experience of using the toolkits to help us make future changes and improvements.

Previous versions of toolkits

You can find previous versions of the toolkits on the National Archives website.

Capital Gains Tax toolkits

Companies toolkits

  1. Chargeable gains for companies toolkit
  2. Company losses toolkit
  3. Directors' loan accounts toolkit

Employer toolkits

Toolkits for individuals

  1. Income Tax losses toolkit
  2. Private and personal expenditure toolkit
  3. Business profits toolkit
  4. Capital vs revenue expenditure toolkit
  5. Capital allowances for plant and machinery toolkit

Property rental toolkit

  1. Property rental toolkit

VAT toolkits

  1. VAT output tax toolkit
  2. VAT input tax toolkit
  3. VAT partial exemption toolkit

Trusts and estates toolkits

  1. Inheritance Tax toolkit
  2. Trusts and estates toolkit
Published 1 January 2014