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TAXPAYERS who have failed to submit a Self Assessment tax return have only one week left to take up a special opportunity being offered by HMRC.

They have until October 2 to tell HMRC they want to take part, submit completed returns, and pay the tax and National Insurance contributions that they owe.

By coming forward voluntarily through the campaign, which was launched on July 3, they will receive a lower penalty than if HMRC were to catch up with them first.

To take part in the campaign see hmrc.gov.uk/campaigns/tri.htm or complete any outstanding tax returns and pay any money owed by October 2.