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If you sent your tax return back late, or paid your tax late, you'll have to pay a penalty. If you think you had a reasonable excuse for being late, you should contact HM Revenue & Customs (HMRC). If you thought you didn't need to send a Self Assessment return this year, you should get in touch too.

The deadline for sending your online tax return was midnight on Tuesday 31 January 2012. All tax returns received on 1 and 2 February 2012 will be treated by HMRC as though they were received by 31 January. Paper tax returns were due on or before 31 October 2011.

If you've missed the deadline you'll have to pay a penalty of £100. You should send your tax return online as soon as you can to avoid further penalties. Don't send a paper tax return as the penalties will be even higher.

The longer you delay, the more you'll have to pay. When your tax return is three months late, you'll have to pay a penalty for each additional day it is late. When it's six months late, you'll have to pay a further penalty and another final penalty when it's 12 months late. Together these can add up to a penalty of £1,600 or more.

So send your tax return online now.

Your payment for the 2010-11 tax year was due on or before 31 January 2012.

You won't have to pay interest on payments due on 31 January, providing they are paid on 1 or 2 February. This is to make sure you aren't at a disadvantage if you couldn't get through to HMRC call centres on 31 January.

If you haven't paid the tax you owe, you'll have to pay a penalty when the payment is 30 days late. If it's six months late, you have to pay a further penalty and another final penalty if it's 12 months late. You'll have to pay interest too. So it's important to pay HMRC as soon as you can.

HMRC recommends that you make your Self Assessment payments electronically. For example you can use Faster Payments or pay by Direct Debit.

You may think you have a reasonable excuse for sending a tax return or a payment late. For example, there may have been an unexpected or unusual event, beyond your control, that prevented you from meeting the deadline. In this case you must still send your return or payment as soon as you can. HMRC usually expects to receive it within 14 days of the problem ending.

You may have thought that you didn't need to send a tax return this year, because your circumstances have changed. You'll now receive a penalty notice as your tax return is late.

Check the table below to see if you should have sent a tax return for 2010-11. If the answer is yes, send it online as soon as you can.

If the answer is no or your circumstances are not covered by the table below, call the Self Assessment Helpline for advice. They will ask some basic questions about your income. If they decide that you don't need to complete a tax return, they will be able to cancel any penalties for not sending it back.

Common types of income where you must always send a 2010-11 tax return

Source of income	Additional information
Self-employment	You were self-employed for any part of the tax year
Partner in a business partnership	You were a partner in a business partnership for any part of the tax year
Company director	You were a company director (unless this was a non-profit organisation and you didn't receive payments or benefits)
Savings and investment income	You received £10,000 or more in the tax year
Untaxed investment income	You received £2,500 or more in the tax year
Income from property	You received income from property during the tax year
Foreign income that is liable to UK tax	You received any foreign income that's liable to UK tax.
Employment and wish to claim expenses or professional subscriptions	You were employed or a director. You have expenses or professional subscriptions of £2,500 or more to claim.

You can find more detailed examples by following the link below.

You should pay the amount due within 30 days of the date shown on the penalty notice.

HMRC recommends that you make your Self Assessment payments electronically. For example you can use Faster Payments or pay by Direct Debit.