HMRC has said that with less than a week to go before the 31 January deadline there remains just over three million taxpayers who have yet to complete their self assessment tax returns for 2016 to 2017.

As of 24/01/2018, around 8 million people had filed their self assessment return for 2016 to 2017. HMRC late tax returns will incur a £100 penalty - even if no tax is owed.

Angela MacDonald, HMRC director general of customer services, said: "The seven day countdown to 31 January has now begun. Put a stop to that niggling feeling and do your Self Assessment now. Our helpful online services offer support and advice,...