Warning on paper tax returns

HM Revenue & Customs (HMRC) has issued a warning to anyone who hasn't yet sent in their 2009/10 Self Assessment tax return - file online, or you could face a £100 penalty.

The 31 October paper-filing deadline has now passed, so anyone filing a paper tax return after this date could be liable to a £100 penalty.

If you're filing your return online for the first time, you'll first need to register for online filing at hmrc.gov.uk/online. You'll be given a User ID, and an Activation Code will be posted to you within seven working days. Once you've received your Activation Code you can file online.

If you've filed online before, make sure that you have your User ID and password - it can take seven working days to get replacements, so don't leave it to the last minute if you need them.

The deadline for online Self Assessment returns is Monday 31 January.

If you need any help or advice on filing your return, it is available from the HMRC website at hmrc.gov.uk/sa or from the Self Assessment helpline on 0845 9000 444.