HMRC has published the updated Inheritance Tax Toolkit to assist agents when completing their clients' returns and forms.
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
The updated toolkit is available from HMRC.
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