The penalties relate to those who have still failed to fill in forms for the 1997-98 tax year and who have already been fined pounds 100 for missing the last deadline at the end of January. AN ESTIMATED third-of-a-million people are facing additional pounds 100 fines from the Inland Revenue unless they submit their self-assessment tax returns before midnight tonight. He said: "This means there are a lot of people of have tried to pay their fees and we are calling on universities to listen to the Government's guidelines and be as flexible as possible."We have always argued that there would be a lot of people having difficulty paying their fees and these people will need universities' help to work out payment schemes.". Only a handful have refused to pay, despite a protest by Oxford first-year students last year.A spokesman for the National Union of Students, which opposes fees, urged universities to treat those in arrears with sympathy. All fees are means-tested and a third of students, those from poorer backgrounds, are charged no fee at all, so students should be able to pay."Each university is responsible for collecting up to pounds 1,025 from each student, although most have allowed students to pay in instalments.

The survey was carried out in mid-June and vice-chancellors insist thatdebt is likely to fall by the autumn when final fee instalments have been paid.Universities are expecting to write off some fees and are warning that ministers will be asked for extra funds if bad debts exceed the pounds 20m set aside to cover the scheme.Baroness Diana Warwick, chief executive of the CVCP, said: "It is reassuring that the vast majority of fees have been paid in this first year and that there is no evidence of systematic non-payment."However, we are concerned that some students still owe their fees or part of them The scheme is fair. Some universities are considering taking undergraduates to the small claims court if the final instalments are not forthcoming and non-payers could be thrown off their courses. The overdue payments represent 10 per cent of the pounds 150m collected by universities in the first year of the introduction of the new system of fees.The survey, carried out by the Committee of Vice-Chancellors and Principals (CVCP), found some evidence that universities were finding it harder to collect other charges, like accommodation fees, and they warned that overdue fees from this year may have "knock-on" effects for next year's fees.But universities said the outstanding debt was smaller than expected and insisted the first year of fees had proved a success. STUDENTS OWE universities an estimated pounds 15m in overdue tuition fees, according to a survey by vice-chancellors published yesterday. The West Belfast MP said: "Obviously this is a terrible thing for any family regardless of what is involved, or who is involved, or why this man was killed.".

"It is about time these people took heed of that," he added.The Sinn Fein president, Gerry Adams, sent his condolences and regrets to the victim's family. But Martin Morgan, an SDLP councillor in north Belfast, was more confident about identifying the person or persons responsible, saying terrorists were holding communities in a grip of fear.He said: "The disgraceful manner in which Mr Bennett was murdered and the disgraceful manner in which his body was left to lie on waste ground certainly leads one to believe republican paramilitaries were behind this cruel and callous murder."Mr Morgan said his message to the republicans responsible was that the people of Northern Ireland had clearly stated they no longer wanted violence. On Thursday, the Royal Ulster Constabulary searched a flat in the New Lodge area.At a news conference at a Belfast police station yesterday, Chief Inspector Ernie Waterworth said it appeared Mr Bennett knew the callers at his girlfriend's home in Clifton Park Avenue, and told her he would return "within 15 minutes".Twenty detectives and forensic experts were keeping an open mind about the murder, and did not comment about suggestions that Mr Bennett was an informer, or whether the shooting was even committed by republicans. Officers found he had been shot in the head. The body was discovered after people heard shots at about 1am behind St Galls Gaelic Athletics Association Club in Milltown Row. It is believed the man was killed at the scene, and police do not believe he had been tortured.Detectives had been searching for Mr Bennett, from Upper Meadow Street, since Tuesday when he was reported missing.