Lord Carter has been reviewing HM Revenue & Customs' online services and earlier this year, he recommended that the dates for filing tax returns should be brought forward from 31 January to 30 November if submitted online, and to 30 September for 'paper' returns.

However, after consultation with the accountancy industry, Lord Carter has changed his recommendations. He is now recommending that returns filed online have a deadline of 31 January and 31 October for paper returns.

The recommendations still have to be reviewed by ministers, but the Institute of Chartered Accountants said the announcement "vindicated the process of discussion and dialogue that we have pursued".