TS understands that HMRC thinks that its self assessment online filing system is going to going to handle tonight's inevitable deluge swimmingly.

A chat with the venerable agency earlier today revealed that HMRC staff are 'smiling, but not laughing yet' as its systems continue to hold firm against a swathe of last minute SA filings.

Then again, it could easily be argued that those systems should be designed with the  issue of last minute filers in mind, and should therefore be prepared to manage a rush of taxpayers, eager to hand over their lolly to the rev. Of course that's not necessarily the view of TS, we won't pass judgment until tomorrow.

Come back then for an update.