The Treasury has issued a reminder that those who haven't submitted their income tax returns have just 12 days to do so or face a ?50 penalty.

Penalties for non-submission of forms were introduced last year, leading to the highest number of submissions in recent years.

The fine will be imposed on anyone not returning their form by the 6th October, with an additional ?50 penalty applied if the form still hasn't been returned 6th April next year (2007).

The income tax office point out that the forms must be completed and returned even if penalties are paid and that in order to avoid the queues which formed last year, forms can be posted free of charge using the mailing label which was sent out with their return.

Forms can also be put through the letterboxes at the front of Central Government Office or handed in on the second floor inside Central Office.

Anyone requiring help in completing their form can ring call in at the income tax office or phone general enquiries on 685 400.