HMRC Toolkits

These HMRC toolkits provide guidance on areas of error that HMRC frequently see in returns, the toolkits aim to help reduce these errors.

Please note that the toolkits are primarily aimed at agents and advisers.

Individuals, business and corporations

• Business Profits (PDF 126K)
• Capital Allowances for Plant and Machinery (PDF 174K)
• Capital Gains Tax for Land and Buildings (PDF 228K)
• Capital Gains Tax for Shares (PDF 178K)
• Capital v Revenue Expenditure (PDF 145K)
• Chargeable Gains for Companies (PDF 219K)
• Company Losses (PDF 218K)
• Directors' Loan Accounts (PDF 144K)
• Expenses and Benefits from Employment (PDF 230K)
• Income Tax Losses (PDF 124K)
• National Insurance Contributions and Statutory Payments (PDF 219K)
• Private and Personal Expenditure (PDF 174K)
• Property Rental (PDF 231K)
• Small Profits Rate and Marginal Relief (PDF 112K)
• VAT Input Tax (PDF 182K)
• VAT Output Tax (PDF 208K)
• VAT Partial Exemption (PDF 171K)

Trusts and Estates

• Capital Gains Tax for Trusts and Estates (supplement) (PDF 237K)
• Inheritance Tax (PDF 180K)
• Trusts and Estates (PDF 221K)