The online Tax Returns (or Self Assessment) for Individuals for the fiscal year 2010/2011 are due by midnight on 31 Janaury 2012. Any tax due is payable on this date. We recommend that individuals required to submit their self assessment for 2011 should leave sufficient time to complete the form due to the large number of users expected to log on at the last minute. This is especially important for individuals completing their self assessment online for the first time as you will need to register and apply for your username and password before the submission can be made. The HMRC have indicated that they will enforce tougher penalties for late filings this year.