Tax agents toolkits

Use the HM Revenue and Customs (HMRC) toolkits if you’re a tax agent or adviser to help your clients avoid errors in their returns.


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

To view the toolkits, you need to download them and use a PDF file viewer such as Adobe Acrobat Reader, which you can download for free from the Adobe website.

The toolkits have been created with input from agents and their representatives, including the Compliance Reform Forum. However, the content is based on HMRC’s view of how tax law should be applied.

Each toolkit focuses on errors HMRC regularly comes across. They don’t cover all types of error that can occur in any return. For areas not covered by the toolkits, you should refer to the relevant HMRC guidance.

The toolkits are updated 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 updated each year to reflect any changes coming from the relevant Finance Act.

Give feedback on toolkits

We’d like to hear about your experience of using the toolkits to help us make future changes and improvements.

Send your feedback to HMRC

Previous versions of toolkits

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

Capital Gains Tax toolkits

Companies toolkits

Employer toolkits

Toolkits for individuals

Property rental toolkit

  1. HMRC property rental toolkit

    • Guidance

VAT toolkits

  1. HMRC VAT output tax toolkit

    • Guidance
  2. HMRC VAT input tax toolkit

    • Guidance
  3. HMRC VAT partial exemption toolkit

    • Guidance

Trusts and estates toolkits

  1. HMRC Inheritance Tax toolkit

    • Guidance
  2. HMRC trusts and estates toolkit

    • Guidance
Published 1 January 2014