HMRC has recently published a number of updated toolkits.

The risks in each of these have been reviewed by HMRC and updated where necessary for 2012–13.

• Capital Gains Tax for Shares Toolkit - two new risks have been added to address unattached computations and re-investment relief for gains invested under the Seed Enterprise Investment Scheme (SEIS).
• Capital Gains Tax for Land and Building Toolkits - two new risks have been added similar to those added to the Capital Gains Tax for Shares Toolkit.
• Trusts and Estates Toolkit.
• Capital Gains Tax for Trusts and Estates Supplementary Toolkit.
• Chargeable Gains for Companies Toolkit - now includes significant changes made in 2011 for groups of companies.

HMRC also published a further 3 updated toolkits: Directors’ Loan Accounts, Property Rental and Company Losses.