HM Revenue & Customs has published the updated VAT Partial Exemption, VAT Input and VAT Output toolkits. The purpose of the toolkits is to assist agents when completing their client's returns.
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.
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