Paper self-assessment reminder

HMRC are reminding taxpayers and their agents who want to file paper self-assessment returns for the year ended 5 April 2010.  As our readers will be aware the deadline for submitting paper returns is 31 October 2010 and there is usually an automatic penalty of £100 for late filing.  This year, as the 31 October deadline falls on a Sunday, deliveries by hand to a HMRC office on Monday 1 November will be treated as delivered on time. Taxpayers who file online have longer to file their tax return - until 31 January 2011.