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Self-assessment update
HMRC has issued an update (see on practical aspects of self-assessment for agents. The introduction gives a flavour of the rest of the content:
'This year has been one of massive change for self-assessment and has brought challenges for us all. These included the introduction of the 31 October paper filing deadline the 31 January deadline for online filing and changes to the format of the self-assessment return forms. The period of adjustment has proved more difficult than we would all have hoped and we are very grateful for your patience and support. We are working hard along with commercial software developers to try to improve things as quickly as possible.
'We appreciate that online filing of some returns may...

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