Santa means self-assessment time

Some choose tax over turkey on Christmas day

Last Christmas Day, 270 people filled out their self-assessment tax return online, the Revenue has said.

In fact, over the four-day Christmas holiday period in 2005, more than 6,000 people took time out from festivities to file their online tax return.

Nearly 2,000 people logged on to the HM Revenue & Customs website to complete their tax return on New Year's Day.

The Revenue said it was "pleased" to see people not waiting until the 31 January deadline to file.

WHO COMPLETES TAX RETURNS?* 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 Self-assessment tips

People who miss the 31 January self-assessment deadline will be automatically fined £100.

Just over nine million tax returns have been issued by the Revenue for the 2005-2006 tax year.

About 900,000 people missed this year's January self-assessment deadline.

Revenue officials are understandably keen to encourage early filing.

"We always recommend that people file their tax returns early, avoiding the busiest periods, and we are pleased to see taxpayers following our advice, even at Christmas and the New Year," said Mike Shipp, HM Revenue & Customs (HMRC) director of self-assessment.