It?s good news for taxpayers who have left it to the last minute to file their tax returns.

Because of strikes at HMRC by the PCS trade union they won?t be fined if they file up to 48 hours late.

Two million people have still to file their returns ? a shocking figure when you think they?ve had since last April to start getting their paperwork together, although of course not all of it is immediately available as the tax year ends.

Completing a tax return and paying the bill is a bit like going on a diet or giving up smoking. There?s always a good reason not to do it today.

Now that failure to complete a tax return on time is punishable with a £100 fine even when there is no tax owing there was never a better new year resolution than to get that form filled in a bit earlier next year.