The latest issue of the publication for tax agents and advisers published by HMRC in association with the Working Together partner representative bodies is now available.

This issue reminds agents that the Self-Assessment penalty regime has changed for 2010-11 tax return deadlines. Issue 45 also features an article on overpayment relief which, from 1 April 2010, replaced error or mistake relief. The issue also contains advice for agents acting on behalf of bankrupt clients.

Issue 45 is available at http://www.hmrc.gov.uk/agents/working-together-45.pdf