THE Association of Chartered Certified Accountants is warning that taxpayers could face frustration if they do not send in self-assessment tax returns before the September 30 deadline.
Tax will be automatically calculated if they do so and ACCA says any problems will have a fair chance of being resolved before the deadline on January 31, 2001.
An ACCA Members' Self Assessment Survey, conducted in June, found that 99 per cent of respondents had problems with the self assessment system. Delays and incorrect calculations were top of the list of problems.
Chas Roy-Chowdhury, ACCA's Head of Taxation, said: "It would be inadvisable to delay in sending forms.
"Delays could result in facing a charge of £100 if the final deadline of January 31, 2001, is missed."
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