HMRC have announced that from 1 April 2010 all cheque payments by post will be treated as being received by HMRC on the date when cleared funds reach HMRC’s bank account. So please allow an extra 4 days if you want to avoid getting sucked into the penalty regime.

It seems to be part of HMRC’s bludgeoning of the taxpayer to use electronic banking. If you file online and pay electronically you have until 7th of the month, pay by direct debit then you have until the 10th of the month to pay.