ABOUT 100,000 taxpayers across Yorkshire faced a £100 fine last tax year after missing the deadline for filing self assessment tax returns.

And this year, HM Revenue and Customs is encouraging taxpayers to get their returns in early.

Anyone who received a self assessment tax return in April 2005 must return it before January 31, 2006, or face a penalty of £100 and pay interest on any tax owed.

In the year 2004-2005 almost 10 million self assessment tax returns were issued, and almost 1.7 million penalties were issued to those who failed to get their returns in before the January 31 deadline.

Roy Massingale, director of Self assessment at HM Revenue and Customs said: "Filing tax returns online is easy and fast at www.hmrc.gov.uk.

"However we are encouraging people who want to do it this way to file sooner rather than later to avoid the last minute rush.

"We expect the last few days will see a record number of returns being filed through the website.

"We want people to get in early, avoid peak traffic and get the smoothest service."

* The information helpline is 0845 900 0444.