The self-assessment tax deadline has been extended by 24 hours after a technical glitch meant returns could not be filed for several hours this morning.
HM Revenue and Customs said nobody who files their return before midnight tomorrow will face the automatic £100 fine.
"The system is now rapidly returning to normal levels of service," said a spokesman.
Some 3.6 million taxpayers have already successfully filed online this year - with 104,000 successfully filing today.
Last year, 150,000 people filed their tax return on the last day of the deadline.
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