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The online self-assessment programme has three main benefits. First, it is more convenient for taxpayers. Filing online is quicker and easier than filling in long, cumbersome forms and reduces compliance costs. Second, the process of filing online is significantly faster and more accurate than the traditional paper-based route. By filing online, the most common mistakes can be avoided, as the system is designed to check for errors, as well as to perform the tax calculation for the user.

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