Income Tax losses toolkits for Agents

25 April 2019

HMRC has updated the Agent toolkit for ‘Income Tax losses’ for tax agents or advisers who has clients with Income Tax losses to declare on Self-Assessment tax returns.


This Income Tax losses toolkit is aimed at helping and supporting tax agents and advisers by providing guidance on the errors HMRC find commonly occur in relation to Income Tax Losses. It may also be helpful to anyone who is completing an Income Tax Self-Assessment tax return.


The risks in this toolkit have been reviewed and updated where necessary for 2018-19 and are applicable for financial years commencing 6 April 2018 for Income Tax Self-Assessment tax returns.


For further information on using the toolkit see Tax agents toolkits.