Toolkits Updated
HMRC has published the following updated toolkits: Expenses and Benefits from Employment Toolkit and the National Insurance Contributions and Statutory Payments Toolkit.
By way of reminder, the toolkits provide guidance on areas of error that HMRC frequently see in returns. According to HMRC the toolkits have been developed to help:
- ensure that returns are completed correctly, minimising errors
- focus on the areas of possible error that HMRC consider key
- demonstrate reasonable care