Three more toolkits have been published by HMRC to assist tax agents and advisers in managing clients’ tax affairs. The newly published toolkits cover National Insurance contributions and statutory payments, VAT output tax and VAT partial exemption and bring the total number of toolkits to 15 in number.

It is intended that the toolkits will be updated at least annually. HMRC stress that the toolkits also help provide focus on areas of possible error that they consider key. Use of the toolkits will also be taken into account by HMRC in demonstrating whether reasonable care was taken in the preparation of a taxpayer's return.

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