Overview
- Online returns must be submitted by 11:59pm on 31 January 2026, with an automatic £100 penalty for missing the deadline even if no tax is due.
- Penalties escalate to £10 per day after three months (capped at £900), then 5% of tax due or £300 at six months and again at 12 months, with interest on late payments.
- About 12 million people are required to file this year, more than eight million have already filed, and nearly 340,000 have paid via the HMRC app, up 65% year on year.
- Those unable to pay in full are urged to use Time to Pay, with eligible taxpayers owing under £30,000 able to set up instalments online.
- HMRC reports over 135,500 suspected scams in the past 10 months, including 29,000 fake refund claims, and advises reporting suspicious contacts through GOV.UK channels.