Taxpayers looking for excuses to file late self-assessments will not receive sympathy from the Inland Revenue, a business adviser has warned.

The next date for self-assessment returns is July 31 - a hefty 850,000 tax returns were returned late for the January 31 deadline.

Sheena Sullivan, a tax partner at accountancy firm PKF, says there is no need for anyone to opt for creative excuses and recommends five ways to avoid penalties for late returns.

She said: "Keep relevant documents and receipts.

"Make sure you know where you put items such as bank and building society statements, expenses, records of earnings, plus your P60 and P45.

"A simple system of filing all these items in date order throughout the year will make it even easier when it comes to filling in your tax return."

Sheena urged people to make a note in the diary of all the important tax dates.

"Missing tax deadlines can cost you money in the form of penalties, interest and surcharges," she said.

"Tax payers could also consider the cyber route, as tax returns can be completed and sent back via the internet.

"People who need help can call the Inland Revenue by looking at the top of their form for the number.

"If the office is closed you can still get assistance from the self-assessment helpline on 0845 9000444.

"And people should remember not to panic. If you're aware of the deadline, you've put aside time in your diary and know how to contact the relevant sources for extra guidance if you need it, then there's no reason to miss your deadline or give yourself a headache.

"Organisation and preparation are the key."

People citing sickness as a reason for delayed returns need to be seriously poorly.

The Inland Revenue's guidelines stipulate that it will only allow sickness as an excuse if you've been in a coma shortly before the deadline or suffered another serious illness such as a major heart attack or stroke.

Natural disasters or accidental man-made catastrophes can be used as reasons for delays, but the Inland Revenue's guidelines warn busy taxpayers that they are wasting their time if they claim that they couldn't make the deadline due to pressure of work.

For further information visit www.inlandrevenue.gov.uk.