BURY taxpayers could face further aggravation if they fail to submit their self-assessment tax returns before the September 30 deadline, warns the Association of Chartered Certified Accountants (ACCA).

People submitting forms to the Inland Revenue after that date will be forced to calculate their own tax liabilities.

And any problems encountered may not be resolved by the January 31, 2002 deadline. Late submissions may also miss the opportunity to have the tax collected through PAYE next year.

"Self-assessment forms should be returned without delay," stresses Chas Roy-Chowdhury, ACCA head of taxation.

"Late forms could incur a £100 fine, and possible interest charges on under paid tax".

An ACCA members' self assessment survey, conducted earlier this year, found that 95 per cent of respondents had problems with the Inland Revenue's self assessment systems, with delays and incorrect calculations rating top of the list of problems.

He added: "The survey clearly indicates that the standard of service remains severely below par.

"However, the September deadline may give taxpayers a better chance of resolving any anomalies with the forms.

"Additionally, taxpayers are likely to receive any rebates owed to them much sooner".