[HMRC, 2019–20 Self Assessment Tax Returns (Revised June 2020)]

Introduction

Tax agents and advisers play an important role in helping their clients to get their tax returns correct. This toolkit is aimed at helping and supporting tax agents and advisers by providing guidance on the errors we find commonly occur in relation to Capital Gains Tax for land and buildings. It may also be helpful to anyone who is completing an Income Tax Self Assessment tax return.

This toolkit is applicable for the tax year commencing 6 April 2019 for Income Tax Self Assessment tax returns. Its use is entirely voluntary.

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