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The Self Assessment taxation system imposes strict obligations on you, the taxpayer.
It is your responsibility to be fully up to date with records and returns.
Self Assessment has strict time limits and you will be fined automatically
if you are late filing your return. In addition, the Inland Revenue will charge
interest and surcharges on outstanding payments. There will also be random enquiries
and investigations. Failure to meet the Inland Revenue's deadlines could be costly.
The responsibility for completing the Tax Return correctly and on time is yours.
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