And finally…“My tax return was on my yacht…which caught fire”

This year excuses offered by in unsuccessful appeals against HMRC penalties for late returns included:

The penalties for late tax returns are an initial £100 fixed penalty, which applies even if there is no tax to pay, or if the tax due is paid on time.

After three months, additional daily penalties of £10 per day, up to a maximum of £900 are initiated.

After six months, a further penalty of 5 per cent of the tax due or £300, whichever is greater, and after a year, another 5 per cent or £300 charge, whichever is greater.

There are also additional penalties for paying late of 5 per cent of the tax unpaid at 30 days, six months and 12 months.

Ruth Owen, HMRC Director General of Customer Services, said: “Blaming the postman, arguing with family members and pesky insects – it’s easy to see that some excuses for not completing a tax return on time can be more questionable than others. Luckily, it’s only a small minority who chance their arm.

“But there will always be help and support available for those who have a genuine excuse for not submitting their return on time. If you think you might miss the 31 January deadline, get in touch with us now - the earlier we’re contacted, the better.”

The deadline for sending 2015-16 Self Assessment tax returns to HMRC, and paying any tax owed, is 31 January 2017.

Self Assessment customers can now also submit their return via their Personal Tax Account, it takes five minutes to sign up for an account and can be done here: www.gov.uk/personal-tax-account.