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I was, until the Tax year ending March 2015, part time self employed. I sent my paperwork to DS£ Accounting Ltd (DS£ Acc) every year so they could compile my Tax Return for me. They did this very well and I was always able to claim a Tax Rebate from HMRC. Every year, many of their customers sent their paperwork in December or January. This made it difficult for DS£ Acc to process these accounts in time for the HMRC deadline of 31st Jan. Therefore, DS£ Acc introduced a surcharge of £50 if the paperwork was not received by them before 31st Oct. This encouraged their custom