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GENERAL Accident Life is offering free advice and quotations on term assurance, the cheapest and simplest form of life assurance cover, which provides a guaranteed cash payment if the policyholder dies. Call Freephone 0500 100 200.

EMPLOYEES could suffer higher tax demands if employers miss the deadline of 19 May for sending details of employees' pay and tax deducted in the 1994/95 tax year to the Inland Revenue. Penalties will be levied if the returns have not arrived by 2 June. Employers must also submit details of benefits by 6 June.

Accountants Touche Ross warn that employees whose company cars were replaced during the year could face higher tax, which is levied on mileages in each car and not the average.

CHELTENHAM & Gloucester is offering a five-year, fixed- rate mortgage at 8.99 per cent for up to 90 per cent of the property valuation, or 95 per cent for existing C&G borrowers. There are no fees, but a £250 reservation charge is levied. Its three-year fixed rate is 7.99 per cent. MORTGAGE Trust, the Dorking-based arm of First National Building Society of Ireland, is offering two-year, fixed-rate mortgages at 5.35 per cent and three years at 7.7 per cent, available for up to 95 per cent of the property valuation.