HMRC has announced that it will not impose penalties on online self-assessment tax returns received by midnight on 2 February 2012.

The deadline is still officially 31st January, but concerns over a call centre strike that is planned for that day have led to HMRC extending the deadline, and it will not impose any late tax penalties providing you send your online self-assessment returns on 1 or 2 February.

A statement on the HMRC website says: "This is to make sure you aren't at a disadvantage if you can't get through to HMRC call centres on 31 January."

However, if your online return is received after 2 February, you will have to pay the usual penalty.