HM Revenue and Customs is warning the 50,000 people in the Salisbury area who submit self-assessment tax returns that late paper returns will earn a £100 fine.
Paper returns must be submitted by the deadline, which is tomorrow.
HMRC can issue the £100 penalty even to those who have no tax to pay, or who pay their tax on time.
There are further penalties after three, six and 12 months.
Those who cannot submit a paper return by the end of the month can avoid the penalty by sending their return online by January 31.
Advice is available from gov.uk/self-assessment-tax-returns.
Alternatively, those with concerns can call 0300 200 3310.
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