TAXPAYERS could face hefty charges if they fail to meet the self-assessment deadline on July 31, warns the Association of Chartered Certified Accountants.

Most affected are those who were due to make a final tax payment in January for the 2001/2 tax year.

If the July deadline is missed, they are likely to face an automatic five per cent surcharge, which is in addition to the five per cent surcharge already suffered in January.

Those who failed to return their tax returns for the same year by January 31, will also be subject to a second penalty of £100.

Richard Houghton, ACCA's spokesman for the south west, said: "In order to avoid paying penalties and surcharges, taxpayers must remember to meet the July 31 deadline.

"They should take steps now to ensure that they are able to complete and file their tax returns and pay the tax due.

"In addition, a payment on account for the tax year 2002/3 may also be required by July 31.

"Those who need help to meet the deadline should seek professional advice now."

Further information can also be found on the Inland Revenue's website at www.inlandrevenue.go.uk