TIME is running out for Northumberland businesses to file their tax returns.
HM Revenue and Customs is urging people to act now to avoid a £100 penalty for missing the January 31 deadline.
The fine will be applied even for people who have no tax to pay, or who pay their tax on time.
People completing the online return for the first time will need to register for a User ID and Activation Code, which will be sent in the post and could take up to seven days to arrive.
The end of the month is also the deadline for paying any outstanding tax for the 2011-12 tax year.
For more information visit www.hmrc.gov.uk/sa or call the Self Assessment Helpline on 0845 900 0444.
To register online visit www.hmrc.gov.uk/online