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At this time, returns must be filed online to avoid a penalty. However, if you are filing online for the first time, HM Revenue and Customs need to send an activation code through the post.
HMRC have advised that anyone using this service for the first time should sign up by January 21 to ensure that the actication code arrives in time to meet the end of month deadline. Those tax ayers who live abroad should allow longer.
To sign up vist: online.hmrc.gov.uk/registration.
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Susie Hughes © Shout99 2012
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