Any body that has to complete a self-assessment tax return for the year ending 5th April 2009 and needs to make payments to HMRC for income tax, National Insurance (Class 4) and capital gains tax should have paid these over by the 31st January 2010. Should payment be made, late HMRC will charge interest. If a balance remains outstanding after 28th February 2010 a surcharge of 5% will be added to the outstanding liability.