HMRC has published guidance to help tax agents and advisers manage the 31 January 2014 self-assessment online filing deadline, with details of the available filing software and online forms from both HMRC and commercial software suppliers.

The guidance provides a tabulated list of commercial software suppliers and indicates whether the various software offerings are suitable for agents, individuals or both.

The guidance also explains what counts as a reasonable excuse for late filing of an online return. Generally, an excuse is regarded as reasonable when an unforeseeable or unusual event beyond control, such as a failure in the HMRC computer system or a serious medical condition, has prevented the filing of the return on time. HMRC will not accept an excuse if a reasonable effort has not been made to meet the deadline.

In addition, the guidance also covers self-assessment registration, liabilities and payment; agent authorisation; and other general information to help with filling out the tax returns.

More details are available from HMRC HERE