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John, no offence but I think the reason people are moaning is due to the fact that it's all very double standards and a case of do as we say not as we do. Income tax for various reasons can't process our forms in a timely manner but despite this we are going to be fined if we don't hand them in on time. So as various people have already said, what is the point of this time driven policy if they can't stick to it themselves.