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HMRC internal manual

Compliance Handbook

How to do a compliance check: recommending toolkits to help reduce errors

At the end of your compliance check, it is good practice if a tax agent is involved and you have identified a loss of tax due to a non-deliberate error, to refer them to the appropriate HMRC Agent Toolkits. You may also refer to these in a case where there is no loss of tax if you think they could be helpful.

The toolkits help by setting out the steps agents can take to avoid making some of the common errors HMRC sees in returns. They are mainly written for agents, but they may also be useful for other customers.

You can find more information and a list of all the toolkits on HMRC’s website at Toolkits to help reduce errors. The list groups errors into areas of tax, for example ‘Property Rental Income’. This will help you to identify the toolkits relevant to your findings.

The time to refer to the toolkits is at the settlement stage of the enquiry. If a settlement meeting is not planned then you should send a letter recommending any appropriate toolkits. You should refer to toolkits even in cases of no cooperation.