Overview
- Nearly 5.7 million Self Assessment customers are being urged to submit returns by 11:59 pm on 31 January to avoid penalties.
- Missing the deadline triggers a £100 late-filing fine, then £10 per day after three months up to £900, with further 5% or £300 charges at six and 12 months.
- Late payment penalties are separate, adding 5% of any unpaid tax at 30 days, six months and 12 months.
- HMRC reports strong festive activity with 4,600 returns filed on Christmas Day and 37,435 filed between Christmas Eve and Boxing Day.
- HMRC highlights tools on GOV.UK, the HMRC app for payments and reminders, and a new HICBC PAYE service that lets eligible Child Benefit claimants de‑register from Self Assessment.