The deadline for posting 2011/12 paper tax returns to HMRC before the 31 October deadline, is now just days away.

Any paper tax returns received on, or after 1 November 1, will result in a £100 penalty - even if there is no tax to pay or the tax due is paid on time.

Anyone unable to submit a paper return by the end of the month, can avoid a late-filing penalty by sending their return online by 31 January.

To register for HMRC Online Services go to HMRC

And for anyone sending a paper return close to the deadline, HMRC recommends taxpayers obtain proof of posting, as this provides evidence of your posting date in the event of any appeal against a late-filing penalty.