SMALL businesses could benefit from a cash reward of up to £825 if they file their payroll year end returns online.

Glenn Collins, the Association of Chartered Certified Accountants' head of business advisory services, said: "Businesses should seriously consider taking up this offer but should act sooner rather than later. This is because there is a delay of seven working days from a business showing their intention to file online to the Inland Revenue sending out an activation code."

To find out more go to the website www.hmrc.gov.uk