HM Revenue and Customs (HMRC) expects more than 12.1 million people to complete a Self Assessment tax return this year and accountants have issued a warning that many may face fines for missing the upcoming deadline.The Association of Chartered Certified Accountants (ACCA) says millions of hard-hit entrepreneurs could be hit with fines totalling £250 million if they fail to file before 11.59pm on Sunday, January 31.The results of a recent ACCA survey of accountants representing 14,000