HMRC have released two new toolkits for tax agents, providing guidance on areas of possible error in tax returns.
The new toolkits cover company losses and chargeable gains for companies.
They do not cover all risks of error that may arise in a return. Readers are referred to HMRC’s Company Taxation Manual and Capital Gains Manual for more detailed guidance.
HMRC have released two new toolkits for tax agents, providing guidance on areas of possible error in tax returns.
The new toolkits cover company losses and chargeable gains for companies.
They do not cover all risks of error that may arise in a return. Readers are referred to HMRC’s Company Taxation Manual and Capital Gains Manual for more detailed guidance.
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