Taxpayers who do not pay more than £2,000 in income tax under self assessment, and are normally taxed through PAYE now only have to submit their forms by the 30 December 2002, a three-month extension on the traditional 30 September deadline.
However, people that meet these criteria, but choose to file paper returns will still have to do so by the September deadline.
Latest figures show an increase in the number of returns filed online, although this is still a tiny percentage of the total figure – 100,000 forms have been returned electronically to date compared to the 75,000 filed last year in total.
There are estimated nine million self assessment returns filed each year.
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