Self-assessment taxpayers have only four days left to submit their tax returns online or risk a £100 fine.
About 10.7m people have to file returns for 2012-13 and pay any tax due by 31st January 2014, but 2.8m have yet to do so, according to HM Revenue & Customs.
Last year HMRC issued 850,000 fines for late and incorrect filing. Someone who owes only a few pounds in tax could end up paying penalties totalling £1,600 if they fail to submit their return within 12 months of the January deadline.
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