Revenue & Customs is on standby for taxpayers who have to complete a tax return by the end of the month, as two new problems face them in 2009. It is predicted that hundreds of thousands of taxpayers could find themselves in difficulty with completing the form online and having enough cash to pay tax owed by 31 January. At the moment, outstanding returns are to be filed online, or the taxpayer risks a penalty fee of up to £100 if it is sent on paper, The Guardian reports. Technical director of the Chartered Institute of Taxation Tina Riches said: 'It is a huge improvement on where we were in the summer.' But some people will find their tax return is rejected when they attempt to file. Tax manager at the ICAEW Anita Monteith, is advising people to print out a copy of the error message as proof of their problem if this arises. The Revenue has also set up its new Business Payment Support Service, which helps people struggling to pay their tax, especially this month when the self-employed face their January tax bill.