Press release

Get your Self Assessment wrapped up in time for Christmas

Self Assessment customers can do their tax returns ahead of Christmas so they tick it off their to-do list and enjoy the festivities.

Self Assessment

With Christmas nearly here, HM Revenue and Customs (HMRC) is encouraging Self Assessment customers to put their tax return at the top of their to-do list.

Last year more than 2,800 customers chose to file their tax return on Christmas Day. But those who get their 2021 to 2022 Self Assessment wrapped up before Christmas can tick it off and enjoy the festivities.

Self Assessment customers need to complete their tax return and pay any tax owed by the 31 January 2023 deadline or risk having to pay a penalty. Those who file their return before 30 December may also have the option of paying any tax owed through their PAYE tax code.

Filing early means if customers owe money, they have plenty of time to explore which of the payment options available is best for them by visiting GOV.UK. Customers should include their bank account details so that if HMRC needs to repay them it can be done quickly and securely.

Myrtle Lloyd, HMRC’s Director General for Customer Services, said:

We are encouraging customers to plan their Self Assessment as they’d plan for Christmas - get organised, complete their to-do list with plenty of time to avoid that last minute rush. Just search ‘self assessment’ on GOV.UK to make a start.

The easiest and quickest way to complete a tax return is online through a Personal Tax Account where customers can start their return and go back to it as many times as they need before submitting it.

To make it even simpler, customers can now use the free and secure HMRC app to get their Unique Taxpayer Reference (UTR), make Self Assessment payments and obtain their National Insurance number and employment history .

HMRC has a wide range of resources to help customers complete their tax return, including guidance, webinars and YouTube videos.

Customers need to be aware of the risk of scams as criminals use Self Assessment as an opportunity to commit fraud. Customers must never share their HMRC login details as criminals use them to steal or make a fraudulent claim. Customers should check HMRC’s scams advice on GOV.UK.

Further information

Find out more about Self Assessment.

Those who are unable to pay their tax bill 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. Customers should try to do this online; go to GOV.UK for more information. Alternatively, they can contact the helpline.

We’re urging customers never to share their Government Gateway user ID and password. Someone using these details could steal from them or make a fraudulent claim in their name.

HMRC will treat those with genuine excuses leniently, as we focus our penalties on those who persistently fail to complete their tax returns and deliberate tax evaders. Customers who provide HMRC with a reasonable excuse before the 31 January deadline can avoid a penalty after this date. The penalties for late tax returns are:

  • an initial £100 fixed penalty, which applies even if there is no tax to pay, or if the tax due is paid on time
  • after 3 months, additional daily penalties of £10 per day, up to a maximum of £900
  • after 6 months, a further penalty of 5% of the tax due or £300, whichever is greater
  • after 12 months, another 5% or £300 charge, whichever is greater

There are also additional penalties for paying late of 5% of the tax unpaid at 30 days, 6 months and 12 months.

HMRC wants to help you get your tax right. Lots of information and support is available which includes:

Customers who no longer need to complete a Self Assessment tax return need to let us know otherwise we’ll think you’re late with your tax return and may issue a penalty.

The government is offering help for households. Check GOV.UK to find out what cost of living support you could be eligible for.

To access the HMRC app, go to App store or Google Play to follow the download and set up instructions.

HMRC has today launched ’12 days of Self Assessment’ on their Instagram and Twitter channels and will be sharing hints and tips for Self Assessment customers in the run up to Christmas. Look out for the #12DaysOfSelfAssessment baubles.

Published 13 December 2022