IT may not be the most traditional activity for Christmas Day - but more than 300 self-employed Boltonians are likely to spend time filling in their tax returns.

Figures from Her Majesty's Revenue and Customs revealed that 306 self-assesment tax returns were filed online from the Bolton area on December 25, last year - among 12,000 returns filed nationwide over the four-day holiday period.

The figures also show that more than a million taxpayers in the North-west have faced a £100 penalty over the last three tax years after missing the deadline for filing their self assessment tax return.

This year, HM Revenue and Customs is encouraging taxpayers to get their returns in - and pay tax due - early.

Anyone who received a self-assessment tax return in April must file by midnight on January 31, 2006, and pay any tax they owe. Failure carries a £100 penalty, and interest is also charged on any outstanding tax.

Roy Massingale, Director of Self Assessment at HM Revenue and Customs said: "Filing tax returns online is easy and fast, but we are encouraging people who want to do it this way to file sooner rather than later to avoid the last minute rush.

"We expect the last few days will see a record number of returns being filed through the HMRC website.

"We want people to get in early, avoid peak traffic and get the smoothest service."