Overview
- Online returns for the 2024–25 tax year are due by 11:59pm on 31 January 2026, with an automatic £100 late-filing penalty applied immediately after the deadline.
- Penalties escalate to £10 per day after three months (capped at £900), then 5% of tax due or £300 after six months, with a further 5% or £300 after 12 months.
- HMRC reports strong holiday-period activity, including more than 4,600 returns on Christmas Day and 37,435 filed between Christmas Eve and Boxing Day.
- Customers can use the HMRC app to view bills and pay, set up Time to Pay arrangements if eligible, and access step-by-step guidance on GOV.UK.
- Those only in Self Assessment for the High Income Child Benefit Charge can use the new PAYE digital option to pay via their tax code, and HMRC urges vigilance over scams and protecting login details.