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New toolkits: correction

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HMRC said it expected to publish four new toolkits for agents on 21 October, Tax Journal reported on 15 October.

A spokeswoman has told Tax Journal today that only three toolkits, those dealing with the distinction between capital and revenue, directors' loan accounts and property rents, will be published on 21 October.

The toolkit dealing with losses will be published at a later date.
 

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