Date for second £100 tax penalty looming

The following Tax Events are due on 31 July 2011:
Second £100 penalty if 2009/10 tax return due by 31st January 2011 still outstanding
What this means for you?
This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. There is an additional penalty imposed on 31st July 2011 if your return for 2009/10, which was due for submission by 31st January 2011, has still not been submitted.
Second payment on account 2010/11 due. Second 5% surcharge on any 2009/10 outstanding tax due on 31st January 2011 still remaining unpaid.
What this means for you?
The balance of any outstanding income tax, Class 4 NI and capital gains tax for the year ended 5th April 2010 was due for payment by 31st January 2011. Where any of the liability is still outstanding a 5% surcharge will be added to the outstanding liability. Interest is charged on any late payments.
The second payment on account in respect of income tax and any Class 4 NI is also due for payment by 31st July 2011.