Self assessment tax return: when do I need to do a tax return, HMRC UK login online, deadline - how to pay

Less than a month remains for the nearly 5.7 million people who are required to file their 2022–2023 tax returns. They run the risk of incurring additional fines in addition to a £100 fine if they miss the 31 January deadline.

According to HM Revenue and Customs (HMRC), nearly 6.5 million people have already submitted their returns in advance of the deadline for doing so and paying any outstanding taxes.

Self-assessment tax returns are for anyone who does not have their tax automatically deducted from their wages or those who have earned extra money which has not been taxed.

Myrtle Lloyd, HMRC’s director general for customer services, said: “The clock is ticking for those customers yet to file their tax return. Don’t put it off, kick start the new year by sorting your self-assessment. Go to gov.uk and search ‘self assessment’ to get started today.”

How to pay your tax bill

The deadline for paper self-assessment tax returns was 31 October 2022, meaning submitting a form online is the only option left to avoid being fined.

HMRC says the quickest and easiest way that customers can pay their tax bill is via its app. Information about the different ways to pay can be found on gov.uk.

You must send a tax return if, in the last tax year from 6 April to 5 April, any of the following applied:

• you were self-employed as a ‘sole trader’ and earned more than £1,000 (before taking off anything you can claim tax relief on)
• you were a partner in a business partnership
• you earned £100,000 or more

You can check online if you need to send a tax return if you are unsure.

People who are unable to pay in full can access support and advice on gov.uk. HMRC may be able to help by arranging an affordable payment plan, known as time to pay, for people who owe less than £30,000.

People can arrange this themselves online. They can go to gov.uk and search “HMRC payment plan” for more information.

Figures previously released by HMRC showed that 4,757 people filed their tax returns on Christmas Day in 2023. HMRC also recorded 8,876 returns submitted on Christmas Eve and 12,136 on Boxing Day.

Some 25,593 people submitted their tax returns on New Year’s Eve – while 127 people saw in 2024 by filing their returns between midnight and 0059 on January 1. A total of 23,724 customers filed on New Year’s Day.

What are the penalties for late tax returns?

The revenue body will consider someone’s reasons for not being able to meet the deadline. Those who provide HMRC with a reasonable excuse may avoid a penalty.

The penalties for late tax returns include an initial £100 fixed penalty, which applies even if there is no tax to pay or if the tax is paid on time. People could also end up paying interest on any tax paid late.

Further penalties could also apply, including:

• After three months, additional daily penalties of £10 per day, up to a maximum of £900, may apply.
• After six months, a further penalty of 5% of the tax due or £300, whichever is greater, could be imposed.
• After 12 months, another 5% or £300 charge, whichever is greater, may apply.

Taxpayers should also be aware of the risk of falling victim to scams and should never share their HMRC login details with anyone, including a tax agent, if they have one.