The Inland Revenue has extended the traditional 30 September deadline for a section of e-filers who want their tax calculated for them.

The extension is for people with simple tax affairs, who do not have any more than �2,000 tax to pay under self assessment, and are normally taxed through the pay as you earn (PAYE) code.

They now have until 30 December 2002 to file their tax return over the internet.

The Revenue will work out how much they need to pay and then adjust their tax code accordingly.

The 30 September deadline still applies for people who file paper returns.

Internet incentive

The move was welcomed by accountants.

Chas Roy-Chowdhury, of the Association of Chartered Certified Accountants, told BBC News Online: "An inducement to file over the internet is exactly what we have been campaigning for."

The deadline extension follows a computer "enhancement".

The Revenue is keen to attract taxpayers online.

But so far this year only 100,000 out of about 9 million returns have been filed online, although this is an increase on last year's 75,000.

Change of rules

The Revenue's website states: "Customers who e-file before 30 December will automatically have any tax owing up to �2,000 for the year to 5 April 2002 collected through their PAYE coding in the tax year beginning 6 April 2003 (PAYE taxpayers only)."

The 30 September deadline for people filing paper returns, who want their liability worked out for them, still stands.

After that, these taxpayers will have to employ an accountant or work out for themselves how much they owe the Revenue.