START 2004 as you mean to go on, by meeting the deadline for tax returns.

If you have received a self-assessment tax form and have not returned it, you must do so before January 31 or risk a £100 fine.

Richard Garrod, a tax partner with accountants Mazars, said: "If you returned your form by September 30, the Inland Revenue will work out the amount of tax you owe. However, only about half of people get their returns in by this day. The rest have until January 31 but will have to work out the tax bill themselves."

People should include tax they have already paid, deduct all expenses if self-employed and include any tax-relief they claim.