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The annual rush to file self assessment tax returns on line by the end of January is over with almost 7 million people using the online system. Of those over half a million waited until the final day with 49,000 returns being submitted in the hour between 4 and 5pm. Whilst undoubtedly many of the returns submitted were very straightforward, the danger in leaving tax returns until the last minute is that mistakes creep in or evidence is missed and this can lead to incorrect tax returns and fines in the future. The Office of Tax Simplification is working on...