Tax Return Countdown
Time remaining until the next self assessment online filing and payment deadline of 31 January 2027 for the 2025/26 tax year.
Key Dates
What Happens If You Miss the Deadline?
HMRC takes late filing seriously, and the penalties stack up quickly. If your return is one day late, you will receive an automatic \u00a3100 penalty — even if you owe no tax or have already paid it. After three months, you are charged \u00a310 per day for up to 90 days (a maximum of \u00a3900). After six months, you face a further penalty of 5% of the tax due or \u00a3300, whichever is greater. After twelve months, another 5% or \u00a3300 (whichever is greater) is added.
Late payment penalties are separate. If you have not paid by 31 January, interest begins to accrue immediately. After 30 days, a 5% surcharge is applied to the outstanding amount. Further 5% surcharges are added at six months and twelve months.
Payments on Account
If your self assessment tax bill is more than \u00a31,000 and less than 80% of your tax was collected at source (through PAYE, for example), HMRC will require you to make payments on account. These are advance payments towards next year's tax bill, each equal to half of the current year's liability. The first payment on account is due on 31 January (alongside your balancing payment) and the second on 31 July.
You can apply to reduce your payments on account if you expect your income to be lower next year, but be aware that HMRC will charge interest if you reduce them too much. The safest approach is to set aside money each month so the January and July bills do not come as a shock.