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HMRC often get bad publicity but to balance the argument, I filed my self assesment on line last Friday 4th May and today notice that my bank account has been credited with the overpayment I was due. It has only taken 7 days which included a weekend and a Bank Holiday. Not bad.Doing it on line was fairly straight forward as long as you have all the figures to hand. I normally work mine out on paper first to make sure all looks ok. Dick