It's Do-It-Yourself tax time again - when millions of us have to fill up our tax forms, and give the government a chunk of our hard-earned money. Some of us will even have to work out the tax bill ourselves.

And there's not long left. The deadline to send in the forms and pay the bill is 31st January. But there's no reason to panic - because it's still not too late. It needs just a little bit of sorting out.

Who has to fill out the tax forms?

Some nine million of us need to fill out a self-assessment tax form. If you've been sent a form already, the tax office obviously wants to hear from you.

But if you haven't been sent a form, that doesn't mean you're off the hook. You may have to fill one out anyway - and it's up to you to ask for it.

There are some people who know they need a tax form - people who work for themselves, or help run a company. But even people who pay tax through their wage packet may have to fill up a form.

That takes in a whole range of people - including my favourite imaginary friends:

There's Janice, the therapeutic masseur. She's firm with her fingers - but needs to be firm with her figures too. Tax is already taken out of her wages as a carer in a local home for the elderly.

But she needs a self-assessment form, because she also works as a freelance sports masseur in some local gyms in her time off.

Top tips

If you haven't received a form - check in case you need to ask for one. If in doubt, ring the tax office Get all your information together, and keep it safe Check you've got all the right parts of the form - or make sure you've got your User ID if you're filing online Read the form though carefully first, and double check your calculations Keep copies of everything - forms and calculations - and keep them safe for the next few years Get the form and the payment in before 31 January Buy a shoe-box for next year - and start filling it up from April

Ernie the school lollypop man is also caught in the net. He's been guiding school children across the road since he retired as a bus driver. He likes the job because the hours aren't long, and it keeps him busy.

But his part-time wages are on top of his company pension, so even if tax is taken off by the pay clerks, he may need a form just to keep his affairs regular - and to make sure he's not paying too MUCH in tax.

Mrs Brown, the theatrical landlady, really looks forward to Christmas - but it means she needs a tax form in the New Year. The festive season brings the annual panto to town, and she rents out a few rooms to the travelling players.

She's allowed to keep a large chunk of her lodgers' money tax-free but she'll need to pay tax on the rest, and she should really declare the whole lot anyway - especially if they pay in cash!

Bruce fancies himself as a bit of a handyman. The neighbours don't like the drilling first thing on a Saturday morning, but it helps him blow off some of the stress from his week as a town hall administrator.

He wins the neighbours around by doing some of their DIY for them - but he'll need a tax form if they pay him - because that's an extra wage he has to declare.

Raj is an unusual guy - he's someone who made money out of shares last year. He picked his stocks wisely, and was clever enough to sell those shares before they fell in price again - but that means he's got a hard-cash profit the taxman wants to know about.

Catrina works to have fun at the weekend. If she earns enough in tips each week as an assistant at Monsieur Alfredo's salon, she buys a new top for her big Saturday night out. She sometimes bumps into her brother Tom - he doesn't get many nights off as he's a waiter in the local Italian, and most times she doesn't want him to see who she's with anyway.

Both of them have better things to do than worry about tax - but both of them may need to fill out a self-assessment form. It depends on how their bosses manage the tips they earn.

None of these are real people, but they tell the real story about self-assessment tax.

If you earn some extra money on the side - either on top of your main job or as a special bonus - you'll need a self-assessment form. You'll also need one if you have a lodger, or rent out a flat, or collect rent from land you've leased out.

Or if you made money on shares, or if your bank paid interest on your savings accounts and you already pay 40% tax on your pay packet.

And it's better to be safe than sorry. If there's anything unusual about the money you earn, you should ask the tax man if you need a form.

How do we get started?

This is where the shoebox comes in. You need to get all your paperwork together - records of what you were paid and when, copies of expenses claims, rent books, share trading records, share dividend vouchers, and letters from the bank or building society telling you what you got in interest.

If you're in work, the key forms you should have are your P60 and your P11D - the first covers your salary, the second your expenses during the year. If you changed jobs during the year, you should also have your P45.

You may also need receipts for any spending that you can use to cut your tax bills - extra household bills from using the back bedroom as an office, things Mrs Brown bought to improve the lodgers' bedroom, the wood Bruce bought to make his neighbour's shelves, Janice's massage oils.

Put them all in the shoebox so you know where they are. And then keep them safe - you have to keep your tax records for five years. You'll need them if you're one of the unlucky people pulled over by the tax office for a spot check.

What form where?

You can fill up a paper form in the old-fashioned way, or you can do it all on the Internet. There's a big bonus if you fill up your tax return on the web - the site will work out your bill for you.

If you are going to file your return online, you'll need to register straight away. You need an individual User ID to start your return - you apply for it online, but you have to wait for it to arrive in the post. With so few days left to the 31st January deadline, you may not have time to wait for it.

The Inland Revenue website can be accessed by clicking on the link below.

You'll also need your Unique Taxpayer Reference - that's on the top of your tax return; if you haven't got one, your local tax office will tell you what it is. If you need help, the e-business helpdesk is 0845 60 55 999.

While you're waiting for these things, you can download a paper form and practise on it.

If you're going to fill up a paper form, make sure you've got all the right sections. As well as one main self-assessment form, there are also several other additional ones.

Our share wizard Raj, for example, would have to get the extra forms that go with share dealing. There are separate supplementary forms covering - among others - the self-employed, people who pay tax at work but have other income to declare, people who made money from property, and people who made money from shares.

If you need any extra pages, ring the Self Assessment orderline on 0845 9000 404. That's also the helpline if you get stuck.

Getting stuck in

The best tax advice I've ever heard is to treat it like an exam.

Lock yourself away in a quiet place for a few hours - no kids, no pets, no TV. Read the form though before you fill it in. Read the notes that come with it if you're unsure about anything.

In the past, I've always filled mine in with a pencil first, just in case - but don't forget you'll need to rub it out and write the numbers in with ink before you hand it in. (This year, I filed on line, and it was so much easier).

Then read it all through again - just in case. If you're happy with it, take some photocopies so you can refer back to it next year - or if the Revenue pulls you over for a wealth check.

Put all the forms together in the envelope, and don't forget to sign it. (But don't put any money in - that comes later!)

And get it in the post BEFORE 31 January. If it arrives at the tax office before the first post that morning, you're in the clear. You might want to get a proof of posting from the Post Office.

If you're too late to post it, find out where your local tax office is and deliver it by hand. If it's shut, pop it in the letterbox. If it's open, make sure they give you a receipt. And don't take no for an answer - they can't refuse to accept it.

You can always ring the tax office to check they've got it safely. Once it's registered on their books, you can stop the clock.

Stand and deliver

Those of us still filling the forms up at this late stage have another gruesome task ahead - working out the bill.

We have to pay up before the 31 January - the same deadline as getting the tax form in.

If you're doing it online, the site will tot it up for you. Print off the calculations - you might need them later.

If you're filling up a paper form, the tax office will provide you with a calculation guide - a spreadsheet to help you add it all up. This is not an easy document to get though, and there's lots of skipping backwards and forwards between different pages.

The Revenue says many taxpayers should be able to do it without an accountant - but the calculations could drive you over the edge, so don't be afraid to ask for help, or to get someone to double check the sums.

There should be a paying-in slip for you to send off your money. If you don't have the paying-in slip, ring the helpline and ask them to send one out immediately.

Don't send the money to your local tax office or the office you sent your form too. There's normally a separate address for payments.

All fine on the night

If you don't get the form in by the 31st January, the tax office will fine you �100 pounds automatically - unless your tax bill is worth less than that.

You can try to claim you had a "reasonable excuse", but the Revenue tends to take no prisoners. Over 1 million people were fined last year.

But if you can prove you got it there by the day itself - even if you hand-delivered it - you're in the clear. If the Revenue loses the form afterwards, that's their lookout.

But watch out for a second fine. The 31 January is also the deadline for paying the tax. If you're late, there's a fine, and you get charged interest.