The countdown has begun for this years’ paper tax return, a crucial time for around 10 miilion taxpayers who are either self employed or receive other income that requires the submission of a tax return, which is normally rental income, interest or dividend income. It is also necessary to submit a tax return if you have realized capital gains on which a tax liability arises, or if you have made a loss on the disposal of a capital asset that you want to carry forward to set against future gains.