HMRC has issued an alert urging taxpayers filing a tax return online for the first time to get registered now, in good time before the 31 January deadline.

The 31 October paper-filing deadline has passed, so any outstanding 2009/10 Self-Assessment returns must now be completed online.

For completing online for the first time, it is necessary to register for online filing at www.hmrc.gov.uk/online. A User ID will be immediately be received followed by an Activation Code in the post. Once an account is activated, the relevant tax return can be completed and the tax return submitted online.

HMRC advise that it's important to register as early as possible as it can take up to seven working days to receive an Activation Code.

HMRC also advise that for agents submitting Self-assessment payments to HMRC on behalf of clients, it is necessary to use the relevant computer-printed payslip provided, whenever possible. If an agent does not have this payslip, payment slip SA361 should be used which is now available at http://www.hmrc.gov.uk/agents/sa361.pdf