Our panel of experts includes:

• Chas Roy-Chowdhury, head of taxation at the Association of Chartered Certified Accountants

• Mike Warburton, senior partner, Grant Thornton

Their responses:

Q: I started a new Business last December, as a second income to bolster my normal job and registered as self employed. can you tell me how to get an online self assessment password to fill the form out? as the site seems geared up for big business. and if I registered in December 02, do I need to do anything this year? Steve , UK

Chas: Your first tax return will be for the year ended 5 April 2003. The Inland Revenue should send you a password in due course if you do not wish to register online. In any case you can contact your tax office and request a password.

Chas Roy-Chowdhury of the Association of Chartered Certified Accountants

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Q: I have received income aside of employment income (approx �5000) but have yet to declare this to the Inland Revenue. I have not registered as self employed as the income has been irregular and has now ended. Should I inform the inland Revenue at this stage or just put it on my tax return and pay tax and NIC's due ? Matthew , UK

Chas: If you received the income before 5 April 2002 then it should go on the tax return which needs to be submitted before 31 January and any tax paid also by that deadline.

Q: I am not sure if I should be submitting Tax forms. I earn �34000 but have less than �1500 in savings. I have a dividend from the Halifax of approx �30 per year. Could you let me know what the criteria is and where can I get a tax form if I need it. I have access to the internet. Thank you Maureen Hyde, UK

Chas: You are just below higher rate tax on your income but if your total income with dividends and interest or any other income goes above �34,515 then you should submit these details as the amount above this will be subject to higher rate tax. Look under the Inland Revenue Self-Assessment section if you need a tax return (see link on right).

Q: I noticed on this year's form there was a space to claim any unused allowances from my partner. As my wife does not work can I claim her allowance as well as my own? Dave Hayzen-Smith.

Chas: You cannot pass on personal allowances. Only (where above 65) the married couples allowance. The Child Tax Credit can be apportioned however.

Q: When do you first fill in a tax form? My son (17) has been working over summer & Christmas and his employers have charged him Basic Rate Tax. Will the IR send him a form automatically - can he claim this tax back??? Karen Brooke, UK

Q: Similar question to above - I am a student who has paid too much tax. How do I get a tax rebate? Is there a specific form I need to fill in? Daniel Patrick, England.

Chas: Everyone pays NIC and Tax if above certain limits. If in a month your earnings are above �583.33 you will pay NIC at 10%. If your annual income is less than �4615 then you will not pay income tax. To recover over paid tax contact the PAYE office - details from your payslip or employer - and ask for tax repayment form.

Q: Does EVERYONE paying 40% tax have to self-assess? The Inland Revenue website seems to say so. But if they know who pays 40% tax, and they don't send all these people a form, I assume the website is wrong. So what's the right answer? Alex, London, UK

Mike: A small number of 40% taxpayers may not need to self assess, typically those with only a salary taxed under the PAYE system. However, anyone with benefits or other sources of income, for example bank interest or dividend income, is likely to have additional tax to pay as any tax deducted at source is unlikely to cover the full tax liability. Returns are not necessarily issued automatically and if one isn't issued it is your it is your responsibility to tell the Inland Revenue if you have an extra liability. If you do this within six months of the end of the tax year they will issue you with a Self Assessment return to complete. No penalties will arise on a failure to notify any liability as long as you have paid any tax due by 31 January 2003.

Mike Warburton, partner, Grant Thornton answers more of your queries

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Q: What are the implications of the Tax Office loosing tax returns as reported. Should we all be contacting the Tax people to see if our returns have been received and logged? Patrick Gandy, UK

Mike: "If you have not received a statement of account reflecting the figures entered on your return, you may wish to check that your return has been received and logged. If your return has not been received by 31 January, there is an automatic penalty of �100. Penalties of up to �60 per day can be charged if the general or special commissioners direct. If the return is still outstanding after a further six months, an additional �100 penalty is imposed. The amount of the penalty is restricted to the amount of tax outstanding, if this is lower. However, if the Revenue has lost your return and you have proof that you submitted your return, this may enable you to ask for any penalty to be waived, so long as you also send a copy of the return without delay.

Q: I am a standard rate tax payer and all my income is taxed at source, should I be submitting a return? Glenn Cowlam, England

Mike: It is unlikely that you will have any extra tax to pay if all of your income is being taxed at source and your PAYE code is correct. Therefore, you should not need to submit a self assessment return. However, it may be worth doing a quick calculation to make sure that you aren't due a repayment.

Q: At last! My strife acknowledged! I didn't know anything about this until I got a reminder a couple of weeks ago. The original tax return - my first - was sent to an old address. Apparently it is down to the individual and not their company to advise of new addresses. I am totally perplexed by this form and terrified of missing something so as to be considered a cheat. I've never had the form before so its all new to me. However I have applied for my PIN to fill out the form online and hope to work on this when I get home from work this evening. Do I get any consideration as the original form went astray? Thanks in advance, Baz, Reading, UK

Mike: Unfortunately, you will still be expected to complete your return by the 31 January deadline.

Any opinions expressed are the accountants', not the BBC's. The answers are not intended to be definitive and should be used for guidance only. Always seek professional advice for your own particular situation.