Toolkits: VAT Partial Exemption, Input and Output

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:

1. ensure that returns are completed correctly, minimising errors
2. focus on the areas of possible error that HMRC consider key
3. 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

HMRC has also produced a short video that gives useful information about the toolkits (running time 3 minutes).

View the 'HMRC agent toolkits' video (Opens new window)
Download a transcript of the 'HMRC agent toolkits' video (PDF 46K)

The toolkits are available for download only. To view them, you need to use a PDF file viewer such as Adobe Reader which is available to download free of charge from the Adobe website.