Paper tax return forms need to be completed by 31 October 2009, while those who have never filled in a return should notify HMRC by 5 October 2009.

Individuals who have received untaxed income from the year ended 5 April 2009, need to complete a paper tax return by 31 October, while those who have never completed a form need to notify HM Revenue & Customs (HMRC) by 5 October 2009.

The deadline for online tax returns is 31 January 2010. Those who file their paper return or online returns after the deadlines will incur an automatic fine of £100.

Mike Warburton, Director at Grant Thornton accountants, said: “Just because you have not been sent a notification to complete a tax return does not automatically mean that you are not liable to complete one.

“With the deadline of 5 October 2009 for notifying HMRC of the requirement to declare any untaxed income and gains received during the year ended 5 April 2009, now is the time to consider your affairs and take action where necessary.”

The HMRC website has full details of how to fill out a tax return form, including deadline details and how to file a tax return online. Visit: http://www.hmrc.gov.uk/sa/your-tax-return.htm for more details.

Meanwhile, HMRC has launched a new online tool to encourage people to report tax cheats. Anyone who knows an individual or a business that is evading their tax can now be reported.

As a result of such information from members of the public, the HMRC has recovered more than £42 million since 2005, which is then put back into the system to fund public services.