HMRC has published the updated Business Profits and Capital v Revenue Toolkits to assist agents completing 2011–12 returns.

By way of reminder, the toolkits provide guidance on areas of error that HMRC frequently see in returns and set out the steps that can be taken to reduce those errors.

The updated toolkits are available at http://www.hmrc.gov.uk/agents/prereturn-support-agents.htm