HMRC has issued a warning to millions of people who are due to file a self-assessment tax return later this month.
The Government department said around 5.7 million people are due to file a tax return by January 31. Anyone who doesn't do so by this time risks being hit with a £100 penalty - even if they don't owe any tax.
Myrtle Lloyd, HMRC’s Director General for Customer Services, said: "There is less than one month for customers to submit their tax returns and my message to those yet to start is: don’t delay, do it online.