HMRC has marked 100 days to the Self Assessment deadline for the 2025 to 2026 tax year. It expects around 12 million people to submit a return by 31 January 2027, and it urges them to file early. Online filers with PAYE income who file before 30 December can have tax owed collected through their tax code.
Paper returns have an earlier deadline of 31 October 2026. People who are new to Self Assessment must register for a Unique Taxpayer Reference before they file. Anyone who no longer needs to file can tell HMRC on GOV.UK.
Those signed up to Making Tax Digital for Income Tax must still send their Self Assessment return in the usual way and pay any tax by 31 January 2027.
The online return now carries some pre-populated data. The 2025 Winter Fuel Payment should appear where possible, and people with total income above £35,000 repay it through their tax bill. Around 300,000 customers who pay the High Income Child Benefit Charge through Self Assessment will see Child Benefit details filled in. HMRC also reminds crypto owners to declare gains above the £3,000 Capital Gains Tax allowance, and it warns of scams that impersonate the department.
What it means for your business
If you or your directors file Self Assessment, set an internal date well before 31 January 2027 and gather income records now. Check that any pre-populated Winter Fuel Payment or Child Benefit figures are correct, and add them by hand if missing. If you are in Making Tax Digital for Income Tax, confirm who is responsible for still filing the annual return. Treat unexpected messages claiming to be from HMRC with caution.
This brief was written automatically from the source above and summarises it. It is not legal, tax or financial advice.