Contractors need to be aware that that self assessment deadlines are to be brought forward.

If plans proposed under the Carter Review are followed through, from 2008 the deadline for taxpayers filing a paper return will change from what is currently January 31, to September 30. The deadline for those filing online will change to November 30.

There seems to be little reason for this change to the deadlines as far as we can see. It will provide no benefit for accountants or individuals and will simply increase the burden on taxpayers.

Those taxpayers without access to the internet will also be penalised and will have even less time to complete their returns by requiring them to file two months earlier than those who are able to file online.

The change to the filing dates will go hand in hand with a range of measures designed to allegedly improve the efficiency of the Revenue and encourage more businesses.