This is the big issue facing HMRC’s e-services during 2006. By the time this column is published, we will know whether SA online filing went smoothly.

Even though HMRC has tried a bit of ‘expectation management’ by suggesting the system will slow down if advisers don’t look to file clients’ returns during more unusual hours, there is still the thorny issue of compulsory PAYE online filing for medium and large businesses by the 19 May deadline.

Last year, PAYE online filing was a mess. Yet sometime before 19 May, Lord Carter of Coles is expected to finally reveal the Carter Review of HMRC e-services.

Concerned industry experts suggest that, if 31 January goes well, the pressure will be on Carter to release his review, which is likely to contain a raft of ‘carrots and sticks’ in terms of motivating businesses and the public to file tax returns online.

But a poor showing by the taxman’s online systems in the run-up to 19 May could scupper his plans. Or at worse, continue to push online HMRC usage on to systems that need to be able to handle an ever-growing capacity.

Who knows if Carter’s faith in online filing will be a millstone around the taxman’s neck ­ unfortunately it’s more likely than England winning the World Cup.

Kevin Reed edits the tech page