Agent Toolkit Annual Refresh

01 August 2019

HMRC produce a total of 19 toolkits for the agent community their aim being to help agents and employers avoid many of the more common filing errors.


The toolkits span a wide range of subjects and are periodically updated to make corrections and take account of changes brought in with a new tax year. The Tax Agent Blog updates tax agents when the latest versions are available.


Each toolkit will include:


  • a checklist to help identify the key areas errors often occur
  • explanatory notes which identify the underlying types of error, how to avoid them and a brief outline of the tax treatment
  • links to relevant online guidance

The Expenses and Benefits from Employment toolkit was recently refreshed to make clear that PAYE Settlement Agreements (PSA’s) are now enduring and therefore do need to be renewed annually.