Q: I am thinking of submitting my tax return online for the first time this year. What can I do to ensure that it is filed correctly and how will I know that that HMRC has received it?

Alan Curry answers: On-line filing has become quicker and easier over the past few years. If this is the first time you have used a government online service you will need to register for Self Assessment Online before you can proceed. A 'User ID' will be sent to you followed by an 'Activation PIN' (personal identity number). These will be posted to you by the Government Gateway (the central registration service). You should allow sufficient time for this part of the process as it can take at least a month.

There are a number of benefits to filing your tax return online namely:

• your tax will be calculated automatically so you will know the tax you owe or the refund due to you

• you can save a partially completed form and return to it later

• the online service is available 24 hours a day

• you will receive an on-screen confirmation that your return has been received

• you can save a copy of the completed form on your computer and, or, print it out, and

• the deadline for paper returns isOctober following the end of the tax year. This is extended to January 31 for on-line filing.

On-line filing is not suitable in every circumstance. For example, if your return is complicated by matters such as property, capital gains or termination of employment, then it would be better to engage an agent.

Finally, the tax calculation will only be correct if you enter all of the information in the correct place. The software will not prompt you to ensure that you have made an adequate claim for all expenditure and relief. Again, an advisor will consider these aspects on your behalf and can suggest how your overall tax liability can be reduced.