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HMRC Brief 29/08, issued on 18 June, says:

 
HMRC Brief 29/08 issued on 18 June says:
'Learn how your clients can avoid penalties
 
'We have published a learning package [see http://snipurl.com/2l1ld] to help agents and taxpayers understand the new penalty regime.
 
'This package published on our website is also being rolled out to 28 000 of our staff.
 
'The module takes less than half an hour to complete and provides an overview of the new system.
 
'It will help advisers understand the potential impact on their clients. During this financial year they have the opportunity to help their clients identify and correct potential errors and weaknesses in their systems before the new penalty regime starts from...

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