ANYONE filling in their tax return online for the first time must register on the HM Revenue & Customs website as soon as possible.

The deadline for online is January 3, 2012, but HMRC is urging people to register now as it can take up to 10 days to complete the registration process.

Those registering will be given a user ID, but the activation code is then sent by post which can take up to 10 days.

People already registered online should check that they still have their user ID and activation code as it can also take up to 10 days to get a replacement.

The deadline for paper tax returns was on October 31, so any outstanding 2010/11 self-assessment returns must be done online, before January 31, 2012.

Returns submitted on paper will receive a £100 penalty even if the tax is paid on time or there is no tax to pay at all.

Register at www.hmrc.gov.uk/online