In this section:

  • Toolkits to help reduce errors

Toolkits to help reduce errors

These toolkits provide guidance on areas of error that HM Revenue & Customs (HMRC) frequently see in returns and set out the steps that you can take to reduce those errors.

They should help you to:

  • ensure that returns are completed correctly, minimising errors
  • focus on the areas of possible error that HMRC consider key
  • demonstrate reasonable care

Before you get started, please read the essential information on using the toolkits and reasonable care under HMRC's penalty system.

Essential information to help you use HMRC’s toolkits

The toolkits will be updated at least annually.

Follow the links below to access each of the available toolkits. The toolkits are available for download only.

To view these documents you need to use a PDF file viewer such as Adobe Reader which is available to download free of charge from the Adobe website.

Current toolkits

Individuals, business and corporations

Trusts and Estates

Archived toolkits

Previous versions of toolkits that have since been updated.

Give us your feedback on the toolkits