Sharon Linnard, Tax Partner, KPMG, advises that despite the Inland Revenue's well-publicised problems with self-assessment, taxpayers should get their tax return in by the end of September deadline. And this year that will be September 29 not 30.

She says: 'We are beginning to hear people claiming that taxpayers would be best advised to do their own calculations because of Revenue errors. I think that is bad advice. While of course people should check the Revenue's figures, there are many advantages in getting the return in by the end of the month. And with 30 September falling on Saturday, taxpayers should play safe and get the return in by Friday 29. While past performance suggests the Revenue might relent and allow first post Monday morning, there has been no official statement to that effect.'

Sharon Linnard added: 'I would suggest using hard copy. The Revenue has had problems with electronic filing and to avoid problems I would fill out the form and send it to them by post. By doing so, the tax office will calculate your tax liability for you and let you know before 31 January 2001 what tax, if any, you will have to pay - and if the tax due is less than £1,000 and collected through PAYE, the tax office will include this in your tax code for the year 2001/2.'

Sharon warns: 'The real problem comes if you do not make the deadline. You will have to calculate your own tax liability and then pay it on 31 January 2001. You may estimate this but be warned, if you get it wrong there could be an interest charge and perhaps a surcharge. Also if your additional tax liability is less than £1,000 the tax office will not guarantee to include this in your tax code. If you submit the return by the end of November it may be possible but after that it will be too late and the tax will be payable as a lump sum by 31 January 2001. In a few cases this could also mean that you will have to make payments on account next year, the first of which will also be due on 31 January 2001.'

She added: 'Finally, if you have not been sent a return but you know that you have an income tax or capital gains tax liability which the tax office does not know about, you should notify them by 5 October 2000 that you require a self assessment return. Failure to do this could result in a penalty unless you pay all outstanding tax by 31 January 2001.'

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