HMRC Tax Return Deadline Warning

The HMRC Self Assessment deadline for the 2023–2024 tax year is midnight on 31 January 2025. Taxpayers must file their return and pay by this date to avoid penalties.

HMRC Tax Return Deadline Warning 2025

The annual Self Assessment deadline for online submissions and payments for the 2023-2024 tax year is January 31, 2025. HMRC encourages customers not to delay, as more than 5.4 million people still need to file. Over 24,800 people filed on January 1, 2025, and more than 38,000 filed on New Year's Eve, with 310 filing between 11 PM and 11:59 PM. As of late January, approximately 3.4 million individuals still have about a week left to submit their returns.

Who Must File a Self Assessment Tax Return?

You must file a Self Assessment tax return if any of the following apply:

• Are newly self-employed and have earned gross income over £1,000.
• Earned below £1,000 but wish to pay Class 2 National Insurance Contributions voluntarily to protect your entitlement to State Pension and certain benefits.
• Are a new partner in a business partnership.
• Have received any untaxed income over £2,500, including pension income.
• Receive Child Benefit payments and need to pay the High Income Child Benefit Charge because you or your partner earned more than £50,000.
• Had a total taxable income of more than £150,000.
• Received income over £1,000 from trading or providing services online.
• Received interest from banks and building societies or investments (more than £10,000).
• Received rental or letting income from UK land and property.

New rules for online selling platforms like eBay, Vinted, and Etsy came into effect in January 2024. These platforms are now legally obligated to share user information with HMRC if sellers complete more than 30 transactions or earn over £1,700.

While these rules don't introduce new taxes, they ensure correct tax payments for those trading online. If you regularly sell goods or provide services through an online platform, you should check GOV.UK by searching 'online platform income' or using the HMRC app to determine if your activity is a trade requiring a Self Assessment tax return.

HMRC Penalties for Late Tax Returns 2025

Failing to meet the January 31, 2025 deadline for your 2023-2024 tax return can lead to significant penalties.

• Initial Fixed Penalty: An immediate £100 fixed penalty is applied, even if you have no tax to pay or if you pay the tax due on time.
• After 3 Months: Additional daily penalties of £10 per day are charged, 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.
• In addition to these filing penalties, there are penalties for paying late:
• An additional 5% of the tax unpaid at 30 days, 6 months, and 12 months.
• Interest will also be charged on the amount owed if tax remains unpaid after the deadline, currently at 7.25% from February 1.

Legal Consequences:

Persistent non-compliance can result in HMRC instructing debt collectors or pursuing a County Court Judgment (CCJ), which can have severe implications for professionals, affecting their ability to hold director positions or damaging their professional reputation.

Reasonable Excuses:

HMRC states that they will treat those with reasonable excuses fairly if they inform HMRC before January 31. Examples of reasonable excuses include bereavement, serious illness requiring hospitalization, software failure, issues with your personal computer, or destruction of property by fire, flood, or theft. Appeals against fines can be made, but only after the tax return has been submitted and payment made.

How to File Your HMRC Self Assessment Online

To ensure you meet the deadline and avoid penalties, follow these steps:

Register for Self Assessment (if new):

If you are new to Self Assessment, you need to register to receive your Unique Taxpayer Reference (UTR). Allow up to 10 working days to receive your UTR, which can be accessed through HMRC Online Services or the HMRC app.

Gather Your Information:

Ensure you have all necessary documentation, including income details and eligible expenses, to file an accurate return. Including all eligible expenses can significantly reduce your tax bill, but remember to keep evidence for inspection.

File Online:

The quickest and easiest way to complete your tax return and pay any tax owed is through HMRC's online services via GOV.UK. Over 97% of customers now file online. A key benefit is the ability to save your progress and pick it up later.

Use the HMRC App:

Once filed, payments can be made quickly and securely through the HMRC app. You can also set up notifications in the app to remind you when payments are due, helping you avoid missing deadlines. The app can also help you find your UTR, National Insurance number, and employment income history.

Include Bank Details:

It's important to include your bank details within the tax return so any repayments can be processed swiftly and securely.

Seek Help if Needed:

HMRC provides a wide range of online resources, including video tutorials on YouTube, help and support on GOV.UK (search 'Self Assessment'), and a digital assistant. Advice Direct Scotland also offers free assistance for those struggling with forms.

HMRC Tax Scams: How to Stay Safe in 2025

HMRC will never contact you via WhatsApp, text, or email to ask for bank details or announce a refund.

Filing early can help you avoid last-minute stress and is also a good strategy to spot scams more easily, as those who have already submitted their tax return are less likely to be caught off guard by scam attempts closer to the deadline.

Be vigilant against scams: Fraudsters often impersonate HMRC, especially during peak filing season, offering fake tax refunds or demanding urgent payments to steal personal and banking information. Between November 2023 and October 2024, HMRC received almost 150,000 scam referrals, a 16.7% increase from the previous year, with about half being fake tax refund offers. Other scams involve threatening legal action or arrest.

Key points to remember to protect yourself:

• HMRC will NEVER:

• Leave voicemails threatening legal action or arrest.
• Ask for personal or financial information via text message or email.
• Contact you by email, text, or phone to announce a refund or ask you to claim one.
• Communicate via WhatsApp or send QR codes.
• Ask you to use gift or payment vouchers.
• Always be on your guard: Take your time and check 'HMRC scams advice' on GOV.UK if you receive any suspicious communication.
• Never share passwords, usernames, or access codes, even with someone you trust or who helps with your tax.

How to report suspected scams:

• Forward suspicious texts claiming to be from HMRC to 60599.
• Forward suspicious emails (including screenshots of WhatsApp messages) to phishing@hmrc.gov.uk.
• Report tax scam phone calls to HMRC via GOV.UK.
• If you have given personal details in reply to a suspicious text or email, contact security.custcon@hmrc.gov.uk.
• If you've had money stolen, contact your bank immediately and report it to Action Fraud (or Police Scotland via 101).
• You can also visit the government’s national ‘Stop! Think Fraud!’ campaign website for practical advice.

HMRC Self Assessment Deadline 2025

The January 31, 2025, deadline for your Self Assessment tax return for the 2023-2024 tax year is fast approaching. Failing to file and pay on time can result in escalating financial penalties and legal action. Myrtle Lloyd, HMRC’s Director General for Customer Services, emphasizes, "It’s important to file and pay on time to avoid penalties or being charged interest".

Take action today:

• File your Self Assessment tax return online via GOV.UK.
• Pay any tax owed securely through the HMRC app.
• Stay vigilant against scam attempts and report any suspicious communications to HMRC immediately.
• By acting now, you can avoid stress, financial penalties, and contribute to public services supported by timely tax payments.

Frequently Asked Questions

Q. What is the HMRC Self Assessment deadline for 2025?
The deadline for filing and paying your 2023–2024 HMRC Self Assessment tax return is midnight on 31 January 2025.

Q. What happens if I miss the HMRC tax return deadline?
If you miss the 31 January deadline, you’ll get an automatic £100 fine. After 3 months, you may face £10 daily penalties (up to £900), plus further 5% or £300 fines at 6 and 12 months, along with interest on late payments.

Q. Who needs to file a Self Assessment tax return?
You need to file if you are self-employed earning over £1,000, a business partner, receive untaxed income, earn over £150,000, or have rental/online selling income. Some people must also file if they claim Child Benefit and earn over £50,000.

Q. Can I appeal HMRC penalties?
Yes, you can appeal penalties if you have a reasonable excuse, such as serious illness, bereavement, or technical issues. Appeals are only accepted once the return has been filed and tax paid.

Q. How do I file my HMRC tax return online?
You can file online through GOV.UK or the HMRC app. Register for Self Assessment to get a UTR, gather income/expense records, then submit online and pay securely.