When it comes to tax returns, short is sweet

If there is one thing worse than a hefty tax return hitting the doormat, it's the arrival of the deadline for filling it in. The task is made 10 times worse if you also have to work out your tax bill, which could involve struggling through a 34-page tax calculation guide. But the Inland Revenue is experimenting with ways to make self-assessment less onerous and, despite all the hype, the approaching 30 September deadline is by no means crucial.

This year, self-assessment has been made much simpler for 50,000 taxpayers taking part in a pilot exercise. They have received a short four-page tax return instead of the normal 10 pages plus supplements. There is no facility for working out their own tax. Instead they are encouraged to send in the return by 30 September and let their tax office do the sums.

If successful, the short tax return could be rolled out nationally in 2005 and might be suitable for about 1 million of the 9 million taxpayers who receive returns each year. The short return is aimed at people with relatively simple tax affairs, mainly pensioners, self-employed people whose businesses only have a low turnover, and some employees.

The aim of the pilot (another is planned for 2004) is to find out how taxpayers respond to the short return and the simplified notes that accompany it, and also whether they do indeed send back the return in a timely fashion. By 22 August this year, just over a third of taxpayers in the pilot had already sent back their returns.

As the end of the month approaches, it is not just participants in the pilot scheme who are starting to panic. Every return warns: 'Make sure your Tax Return and any documents... reach me by... 30 September... if you want me to calculate your tax.' The message seems clear: don't miss this deadline if you want to avoid the chore of working out your own tax. But, in practice, this is misleading.

Unlike 31 January - the statutory deadline by which you must file your return and pay any tax - 30 September is just an administrative convenience used by the Inland Revenue to spread its workload. There are no penalties for missing 30 September. And, despite the warning, if you do miss it, the Inland Revenue will still calculate your tax bill, though your tax office does not guarantee to be able to tell you the amount of tax due in time for the 31 January payment deadline. But, according to the charity Tax Aid, people who send in their returns by the end of November usually still do get their tax bill in time.

The 30 September deadline does not apply if you opt to file your return online. The Revenue's software automatically works out the tax due whenever you file the return, so you have right up to 31 January 2004 to get your return in.

Bear in mind that the Inland Revenue's tax calculation is only as good as the figures you put in your tax return. For example, failing to claim expenses and allowances will mean paying too much tax. To ensure you do not pay more tax than you have to, consult a good tax book.

Deadlines, deadlines...

· 30 September 2003: if you use phone (short returns) or post and you want to be absolutely sure you are told in time how much tax you will have to pay in January.

Unless you file by internet, this is also the deadline if you owe less than ?2,000 tax and want it collected by pay as you earn.

· 30 November 2003: if you use phone (short returns) or post, and you will probably still be told in time how much tax to pay in January.

· 30 December 2003: if you file by internet, owe less than ?2,000 tax and you want it collected by PAYE. The online software will immediately calculate your tax bill.

· 31 January 2004: if you file online. The software will immediately calculate your tax bill.

· Jonquil Lowe is author of The Lloyds TSB Tax Guide 2003-2004, which is available from book shops price £9.99.