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54,500 Solar Households Risk £100 HMRC Fine as 31 January Tax Deadline Nears

Combining Smart Export Guarantee payments with side-hustle income can push households over the £1,000 trading allowance, triggering a Self Assessment.

Overview

  • Roughly 1.6 million UK households now have rooftop solar after a record 2025, with many earning £300 or more a year through the Smart Export Guarantee.
  • Analysis suggests about 605,966 solar owners are likely required to file an online Self Assessment for income in the April 2024 to April 2025 tax year.
  • HMRC levies an automatic £100 penalty for late returns even if no tax is due, and around 9% of taxpayers typically miss the deadline each year.
  • The £1,000 trading allowance covers total supplementary income, so SEG receipts plus freelance or side-business earnings can exceed the threshold.
  • Energy experts urge solar households to check supplier statements now to confirm export payments and file promptly if they need to.