Returns must be in by 31 January deadline.
Being late will bring a pounds 100 fine.
Interest on tax owed will be 9.5 per cent from that date with a surcharge of 5 per cent on anyone who has not paid by 28 February.
Forms not in by 31 July will incur further pounds 100 fine
Join our commenting forum
Join thought-provoking conversations, follow other Independent readers and see their replies
Comments