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HMRC guidance toolkits
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HMRC guidance toolkits

HMRC has released its first toolkits, which provide guidance on private and personal expenditure, marginal small companies’ relief, CGT for land and buildings, capital allowances for plant and machinery, trusts and estates and CGT and estates (supplement).

The toolkits will:

  • provide guidance to help reduce error
  • help practitioners by highlighting the key tax risks HMRC have identified
  • provide users with a tool that can be used to demonstrate reasonable care.

The aim of the toolkits is to assist practitioners preparing tax returns, but they can be used by anyone completing a self assessment return. They are formed of a short explanatory note, guidance on risk areas and a short checklist. They can be used as stand alone support, incorporated into existing checklists or used as a simple educational tool.

The toolkits have been developed by HMRC and ACCA has participated in their development. It is recognised that the toolkits will not be suitable for everyone, that they are only an additional form of supplementary guidance, that use is entirely voluntary and should be used if they add value to practitioners’ work.

We will welcome your assessment of whether the toolkits save you time, are a useful reference, help you identify or reassess tax risks, whether they are flexible and easy to use and whether HMRC ask if you have used them. Please send your comments and observations to

Download the toolkits now.

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