Money: Tax returns - The hard facts
Saturday 06 December 1997 00:02 GMT
CommentsReturns 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
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