HM Revenue and Customs (HMR) has reminded self-assessment taxpayers that the date for filing a paper return (31 October) has now passed and that they will now need to submit their returns online if they wish to avoid a £100 penalty.
Anyone wishing to file electronically for the first time must register at www.hmrc.gov.uk/online
Once they have registered, taxpayers will be sent a user ID and an activation code in the post.
Self-assessment returns need to be filed by 31 January.
More information on filing online can be found at www.hmrc.gov.uk/sa
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