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Last Updated: Friday, 23 December 2005, 12:41 GMT
Christmas used for tax not turkey
A turkey dinner
Some choose tax over turkey
What does Christmas day mean for you ... turkey, presents and time spent with family, perhaps?

Some Britons, it seems, shun the festive fun and use Christmas Day as a chance to sort out their tax affairs.

According to HM Revenue & Customs (HMRC), 306 Britons filed their self assessment tax return online during Christmas Day 2004.

It said that the festive period was a surprisingly busy time for self assessment filing.

In fact, 12,000 returns were filed over last year's four-day Christmas holiday period.

"We have always recommended that people file early and outside the busiest periods - and we are pleased to see that some taxpayers have taken this to heart, even at Christmas," Roy Massingale, director of self assessment at the HMRC, said.

Self-employed workers
Company directors
Name or member of Lloyd's
Ministers of Religion (of any faith or denomination)
Most landlords
*Full list and exceptions on Revenue website

The HMRC are understandably keen to encourage early filing.

Last year, the HMRC's online systems struggled to cope with a surge in demand as the 31 January deadline for filing returns approached.

Overall, nearly 900,000 taxpayers missed the January 2005 deadline, receiving an automatic 100 fine as a result.

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