1-20 of 87 results for subject:Self-assessment
Librarians' tools
- Search time
- 0.229 seconds
- Solr query time
- 0.005 seconds
- Search query
- subject:Self-assessment
- We searched for
- subject_t:Self-assessment OR subject_ses:92954
Type
House
Session
More
Year
Department
Member
More
Primary member
More
Answering member
Legislative stage
Legislation
Subject
More
Publisher
To ask the Chancellor of the Exchequer, pursuant to WPQ 109606 answered on 3 February 2026 on Pensioners: Taxation, what the maximum value is of small amounts of tax.
To ask the Chancellor of the Exchequer, pursuant to WPQ 109606 answered on 3 February 2026 on Pensioners: Taxation, what the maximum value is of small amounts of tax.
As stated in answer to WPQ 109606 on 3 February, the government will set out in due course further details on how it will ease the administrative burden for pensioners whose sole income is the basic or new State Pension without any increments.
To ask His Majesty's Government whether they plan to incorporate self-assessment income tax data into the inter-departmental business register; if so, when they expect that data to be incorporated; and what assessment they have made of the impact of including that data on the representation of sole traders and businesses...
To ask His Majesty's Government whether they plan to incorporate self-assessment income tax data into the inter-departmental business register; if so, when they expect that data to be incorporated; and what assessment they have made of the impact of including that data on the representation of sole traders and businesses...
The information requested falls under the remit of the UK Statistics Authority.
Please see the letter below from the Permanent Secretary at the Office for National Statistics (ONS):
Lord Freyberg
House of Lords
London
SW1A 0PW
09 February 2026
Dear Lord Freyberg,
As Permanent Secretary of the Office for National Statistics (ONS), I am responding to your Parliamentary Question asking whether there is a plan to incorporate self-assessment income tax data into the Inter-Departmental Business Register; if so, when to expect that data to be incorporated; and what assessment has been made of the impact of including that data on the representation of sole traders and businesses operating below the VAT threshold in official economic statistics (HL14179).
The ONS is currently developing a new Statistical Business Register (SBR), which will replace the Inter-Departmental Business Register. We are planning to incorporate self-assessment income tax into the new SBR and are working closely with HM Revenue and Customs with the current expectation that they will be able to share the data later this year. We will then assess the data with a plan to incorporate into the SBR and assess the impact of the self-assessment data on economic statistics of businesses operating below the VAT threshold.
Yours sincerely,
Darren Tierney
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled, Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, how many exemption requests for those who cannot use digital tools HMRC has received to date.
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled, Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, how many exemption requests for those who cannot use digital tools HMRC has received to date.
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since 29 September 2025.
As of 31 January 2026, we have received 1,271 applications for exemption from MTD for Income Tax on the grounds of digital exclusion.
As of 31 January 2026, decisions had been made on 881 applications, with 661 granted exemptions from the MTD for Income Tax requirements.
HMRC has assessed the potential impact of MTD for Income Tax the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords.
The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
Equalities are also considered as part of this impacting. The government is clear that where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled, Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, what proportion of exemption requests for those who cannot use digital tools has been rejected.
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled, Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, what proportion of exemption requests for those who cannot use digital tools has been rejected.
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since 29 September 2025.
As of 31 January 2026, we have received 1,271 applications for exemption from MTD for Income Tax on the grounds of digital exclusion.
As of 31 January 2026, decisions had been made on 881 applications, with 661 granted exemptions from the MTD for Income Tax requirements.
HMRC has assessed the potential impact of MTD for Income Tax the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords.
The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
Equalities are also considered as part of this impacting. The government is clear that where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, whether HMRC has undertaken an equality impact assessment of the implementation of Making Tax Digital for...
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, whether HMRC has undertaken an equality impact assessment of the implementation of Making Tax Digital for...
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since 29 September 2025.
As of 31 January 2026, we have received 1,271 applications for exemption from MTD for Income Tax on the grounds of digital exclusion.
As of 31 January 2026, decisions had been made on 881 applications, with 661 granted exemptions from the MTD for Income Tax requirements.
HMRC has assessed the potential impact of MTD for Income Tax the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords.
The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
Equalities are also considered as part of this impacting. The government is clear that where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, what analysis has been conducted on the potential costs to small businesses of the transition to...
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, what analysis has been conducted on the potential costs to small businesses of the transition to...
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since 29 September 2025.
As of 31 January 2026, we have received 1,271 applications for exemption from MTD for Income Tax on the grounds of digital exclusion.
As of 31 January 2026, decisions had been made on 881 applications, with 661 granted exemptions from the MTD for Income Tax requirements.
HMRC has assessed the potential impact of MTD for Income Tax the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords.
The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
Equalities are also considered as part of this impacting. The government is clear that where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.
To ask the Secretary of State for Health and Social Care, how many doctors have had to file an estimate for their tax returns as a result of not receiving the appropriate Pension Savings Statements before 31 January 2026.
To ask the Secretary of State for Health and Social Care, how many doctors have had to file an estimate for their tax returns as a result of not receiving the appropriate Pension Savings Statements before 31 January 2026.
The Department, the NHS Business Services Authority, and HM Revenue and Customs do not hold this information.
Committee stage: except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Clauses 156 to 224 agreed to. Schedule 19 agreed to. Clause 225 agreed to as amended. Clauses 226 to 258 agreed to. Schedule 20 agreed to. Schedule 21 agreed to as amended. Schedule 22 agreed to. Amendment to clause 259 negatived on division (6 votes to 11). Clauses 259 to 279 agreed to. New clauses 2, 10, 22, 25 negatived on division (6 votes to 10 respectively). New clause 33, discussed with new clause 35, withdrawn. New clause 34 withdrawn. New clause 36 negatived on division (6 votes to 10). Bill, as amended, to be reported (Bill 377). Committee rose. Written evidence reported to the House.
Committee stage: except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Clauses 156...
To ask His Majesty's Government what assessment they have made of the readiness of the self-employed to submit quarterly returns through Making Tax Digital.
To ask His Majesty's Government what assessment they have made of the readiness of the self-employed to submit quarterly returns through Making Tax Digital.
The government is undertaking a range of activities to ensure those needing to use Making Tax Digital (MTD) for Income Tax from April 2026 are ready and able to do so successfully.
This includes media campaigns, awareness letters, developing guidance, and working with the software industry to ensure a broad range of MTD‑compatible products is available, including free options.
MTD quarterly updates are not like making a tax return each quarter. Software will manage much of the process, creating simple summaries of income and expenses from the taxpayer’s digital records ready for submission.
Information provided within the quarterly updates will be carried forward to the tax return, helping to reduce errors and make the end of year process faster and easier.
To ask the Chancellor of the Exchequer, if she will make it her policy to ensure that pensioners are not required to file self-assessment tax returns for small amounts after the new state pension exceeds the tax-free allowance in 2027.
To ask the Chancellor of the Exchequer, if she will make it her policy to ensure that pensioners are not required to file self-assessment tax returns for small amounts after the new state pension exceeds the tax-free allowance in 2027.
Pensioners whose sole income is the basic or new State Pension without any increments will not pay income tax in 2026-27.
At Budget 2025, the Government announced that it will ease the administrative burden for pensioners whose sole income is the basic or new State Pension without any increments so that they do not have to pay small amounts of tax via Simple Assessment from 2027-28.
The Government will set out more detail in due course.
To ask the Chancellor of the Exchequer, if she will exempt people over 80 from self assessment for taxes.
To ask the Chancellor of the Exchequer, if she will exempt people over 80 from self assessment for taxes.
Many pensioners will pay tax via PAYE and some will receive a Simple Assessments from HMRC. Generally only those with more complex affairs may need to do a Self Assessment. We have no plans to change this.
Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Clause 35, discussed with new clauses 28 and 29, agreed to. Clause 36, discussed with clauses 37 and 38 stand part, all agreed to. Clauses 40 and 41 agreed to. Clause 43, discussed with amendments, Schedule 3, and clause 44 stand part. Clauses 43 and 44 agreed to. Two amendments to schedule 3 negatived on division (3 votes to 10 respectively). Clause 45 agreed to. Schedule 4 agreed to. Clause 46, discussed with schedule 5, agreed to. Schedule 5 agreed to. Clause 47, discussed with a Government amendment and schedule 6, agreed to. Schedule 6 agreed to as amended. Clause 48, discussed with new clause 4, agreed to. Clause 49 agreed to. Schedule 7 agreed to. Clause 50, discussed with Government amendments, schedule 8, and new clause 5, agreed to. Schedule 8 agreed to as amended. Clause 51 agreed to. Clause 52, discussed with new clause 6, agreed to. Clause 53, discussed with new clause 7, agreed to. Clause 54, discussed with schedule 9 and new clauses 8 and 9, agreed to. Schedule 9 agreed to. Committee adjourned till 29 January. Written evidence reported to the House.
Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Clause 35,...
To ask the Chancellor of the Exchequer, what recent assessment she has made of the effectiveness of HMRC’s reminders, app notifications and communications in reducing the level of last-minute self assessment tax return filings.
To ask the Chancellor of the Exchequer, what recent assessment she has made of the effectiveness of HMRC’s reminders, app notifications and communications in reducing the level of last-minute self assessment tax return filings.
HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.
HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.
They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.
For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:
https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted
https://www.gov.uk/government/news/4800-self-assessment-scams-reported
HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information
Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.
A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.
In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.
Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.
HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025
Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.
All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.
Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.
The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.
Table 1: Fixed £100 penalties raised for late filing
Tax Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.
Table 3 – Values of late filing penalties paid for each tax year since 2020
Tax year of late submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
- Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
- Figures are not final as penalties continue to be charged and collected for previous years.
- Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
- It is possible for an individual to receive multiple sets of penalties.
- Penalties in the tables above include penalties for individuals and for partnerships.
- Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.
To ask the Chancellor of the Exchequer, what recent guidance HMRC has provided to taxpayers on steps to protect themselves from fake or fraudulent messages when submitting the self assessment tax return.
To ask the Chancellor of the Exchequer, what recent guidance HMRC has provided to taxpayers on steps to protect themselves from fake or fraudulent messages when submitting the self assessment tax return.
HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.
HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.
They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.
For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:
https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted
https://www.gov.uk/government/news/4800-self-assessment-scams-reported
HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information
Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.
A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.
In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.
Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.
HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025
Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.
All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.
Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.
The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.
Table 1: Fixed £100 penalties raised for late filing
Tax Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.
Table 3 – Values of late filing penalties paid for each tax year since 2020
Tax year of late submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
- Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
- Figures are not final as penalties continue to be charged and collected for previous years.
- Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
- It is possible for an individual to receive multiple sets of penalties.
- Penalties in the tables above include penalties for individuals and for partnerships.
- Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.
To ask the Chancellor of the Exchequer, how much revenue HMRC has collected from self assessment late filing penalties in each tax year since 2020.
To ask the Chancellor of the Exchequer, how much revenue HMRC has collected from self assessment late filing penalties in each tax year since 2020.
HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.
HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.
They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.
For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:
https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted
https://www.gov.uk/government/news/4800-self-assessment-scams-reported
HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information
Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.
A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.
In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.
Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.
HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025
Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.
All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.
Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.
The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.
Table 1: Fixed £100 penalties raised for late filing
Tax Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.
Table 3 – Values of late filing penalties paid for each tax year since 2020
Tax year of late submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
- Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
- Figures are not final as penalties continue to be charged and collected for previous years.
- Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
- It is possible for an individual to receive multiple sets of penalties.
- Penalties in the tables above include penalties for individuals and for partnerships.
- Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.
To ask the Chancellor of the Exchequer, how many additional daily penalties were issued for failing to submit a self-assessment tax return on time in each year since 2020.
To ask the Chancellor of the Exchequer, how many additional daily penalties were issued for failing to submit a self-assessment tax return on time in each year since 2020.
HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.
HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.
They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.
For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:
https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted
https://www.gov.uk/government/news/4800-self-assessment-scams-reported
HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information
Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.
A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.
In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.
Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.
HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025
Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.
All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.
Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.
The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.
Table 1: Fixed £100 penalties raised for late filing
Tax Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.
Table 3 – Values of late filing penalties paid for each tax year since 2020
Tax year of late submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
- Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
- Figures are not final as penalties continue to be charged and collected for previous years.
- Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
- It is possible for an individual to receive multiple sets of penalties.
- Penalties in the tables above include penalties for individuals and for partnerships.
- Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.
To ask the Chancellor of the Exchequer, how many fixed penalties have been issued for failure to complete a self-assessment tax return on time in each year since 2020.
To ask the Chancellor of the Exchequer, how many fixed penalties have been issued for failure to complete a self-assessment tax return on time in each year since 2020.
HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.
HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.
They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.
For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:
https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted
https://www.gov.uk/government/news/4800-self-assessment-scams-reported
HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information
Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.
A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.
In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.
Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.
HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025
Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.
All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.
Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.
The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.
Table 1: Fixed £100 penalties raised for late filing
Tax Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.
Table 3 – Values of late filing penalties paid for each tax year since 2020
Tax year of late submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
- Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
- Figures are not final as penalties continue to be charged and collected for previous years.
- Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
- It is possible for an individual to receive multiple sets of penalties.
- Penalties in the tables above include penalties for individuals and for partnerships.
- Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.
To ask the Chancellor of the Exchequer, what steps HMRC plans to take to encourage people who have yet to file to submit their self-assessment tax return on time.
To ask the Chancellor of the Exchequer, what steps HMRC plans to take to encourage people who have yet to file to submit their self-assessment tax return on time.
HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.
HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.
They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.
For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:
https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted
https://www.gov.uk/government/news/4800-self-assessment-scams-reported
HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information
Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.
A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.
In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.
Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.
HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025
Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.
All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.
Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.
The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.
Table 1: Fixed £100 penalties raised for late filing
Tax Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.
Table 3 – Values of late filing penalties paid for each tax year since 2020
Tax year of late submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
- Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
- Figures are not final as penalties continue to be charged and collected for previous years.
- Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
- It is possible for an individual to receive multiple sets of penalties.
- Penalties in the tables above include penalties for individuals and for partnerships.
- Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.
To ask the Chancellor of the Exchequer, how many people have accessed the HMRC app to set up payment notifications.
To ask the Chancellor of the Exchequer, how many people have accessed the HMRC app to set up payment notifications.
HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.
HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.
They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.
For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:
https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted
https://www.gov.uk/government/news/4800-self-assessment-scams-reported
HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information
Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.
A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.
In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.
Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.
HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025
Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.
All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.
Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.
The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.
Table 1: Fixed £100 penalties raised for late filing
Tax Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.
Table 3 – Values of late filing penalties paid for each tax year since 2020
Tax year of late submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
- Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
- Figures are not final as penalties continue to be charged and collected for previous years.
- Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
- It is possible for an individual to receive multiple sets of penalties.
- Penalties in the tables above include penalties for individuals and for partnerships.
- Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.