Don’t forget that 31 January 2004 is the deadline for submission of 2002/03 tax returns. It is also the date for payment of any outstanding tax for 2002/03 as well as the first payment on account for 2003/04. Before making any payments on account let us know if your income has gone down in the current tax year - you may be able to reduce your payments. 31 January is also the last day to pay personal pension/stakeholder contributions and elect to carry back to the previous year.