Six toolkits aimed at helping agents avoid common errors when filing clients’ returns for 2009/10 have been published by HM Revenue & Customs (HMRC).

The toolkits, which can be accessed at http://www.hmrc.gov.uk/agents/prereturn-support-agents.htm, cover:

• Capital Gains Tax for land and buildings
• Marginal Small Companies' relief
• Private and Personal expenditure (Income Tax Self Assessment)
• Trust and Estates
• Capital Allowances for plant and machinery

According to HMRC the toolkits “provide evidence of good working practice and reasonable care and will help agents ensure that tax returns are completed correctly from the beginning”