Accountancy firm Baker Tilly has offered some handy hints on posting a tax return, with the deadline approaching fast.

The deadline for paper returns this year is 2 November because 31 October falls on a Saturday but HMRC treat a return received in office hours on the first working day after the deadline as being received on time.

HMRC has also said no penalties will be imposed because of the postal strike providing the return is posted by 31 October but it is important to have evidence of postage.

If the return cannot be posted before 31 October it can still be delivered by hand to the nearest tax office. The deadline for electronic returns is still 31 January, however.

The fixed penalty for a late return is £100 and a penalty notice is inserted automatically. It is possible to appeal against a penalty on the grounds of reasonable excuse for the return arriving late.

A taxpayer who can show that the return was posted before 31 October should be in a position to have the penalty overturned on appeal. But anyone posting a return now should obtain proof of posting as HMRC will not be checking the postmarks on returns that it receives after 2 November.