HMRC is urging people to submit their paper tax returns before 1 November, as any received after that date will incur 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 2013.

HMRC said: 'As well as having an extra three months to file, if you file online your tax is calculated automatically and your tax return is processed faster, so any money you're owed is repaid more quickly.'

The taxman has already sent out around 10.6m self assessment returns/notices to for the 2011/12 tax year.