The concession by which you could file late and you would not be fined if there was no tax to pay has been withdrawn.

Those who file late could face penalties, which can grow the longer they leave it.

Taxpayers who file late will pay an automatic 100 penalty plus interest at 6.5% on any tax they still owe.

Of these, 10 per cent, or 920,000 people, will file late, incurring fines that will raise about 92 million for the public purse.

Due to computer problems, however, they could not file the request before 5 pm when the clerk's office closed and requested to file late.