As many as 300,000 more self assessment tax returns - including some in Lanarkshire - are still outstanding compared with this time last year, according to new research.
Following an update from HMRC which has announced it will waive the penalty for late filing and late payment for one month, The Accountancy Partnership investigated the level of returns completed versus the previous 12 months.
The online accounting services provider found that almost 6.5 million returns had been completed so far ahead of the January 31 deadline.
However, during the same time last year, HMRC had received 6.6 million returns.The Lanarkshire Live app is available to download now.
Read more on dailyrecord.co.uk