THe HMRC website shows that my self asssesment return was received on the 18th of May. The data on it has not yet been captured by the system, as such the it still shows that I owe money. Had the return been processed this information would have been updated to show that I have in fact overpaid and I am due a repayment. I have repeatedly spoken to HMRC on the phone as has my agent and noone is able to explain why I am still waiting for the return to be processed. At present I am receiveing an average of one letter each week telling me that I have a payment outstanding and that if I fail to pay HMRC can instruct a debt collection agency to recover this money.