I missed the Self Assessment filing deadline: What should I do next?
The deadline for submitting a Self Assessment tax return online is midnight on 31 January each year. If you missed the Self Assessment filing deadline for the previous tax year, you should send your tax return as soon as possible. Depending on how quickly you do this, you may be able to minimise the late filing penalties applied by HMRC.
In this article, we explain what you need to do if your tax return is overdue. We also discuss the penalties that apply when you miss the Self Assessment filing deadline and do not pay your tax bill on time. If you are unable to pay your bill in full, there are options available to you.
File your late Self Assessment tax return as soon as possible
Missing a deadline can be stressful, but don’t panic. You can still file your Self Assessment tax return (SA100) online or by post—just focus on submitting it as soon as possible. Online filing is quicker, easier, and reduces the likelihood of errors, so it’s advisable if you can.
There’s no need to contact HMRC beforehand. Simply proceed with filing your tax return as usual. Keep in mind that you must be registered for Self Assessment before submitting your first tax return. The registration deadline is 5 October (nearly 4 months before the tax return is due). If you register after this date and file your return late, a “failure to notify” penalty may apply.
If you normally send a paper tax return
If you normally send a paper tax return but miss the 31 October deadline, you still have an additional 3 months to send it online before it is considered late. Paper tax returns are due earlier because they take HMRC longer to process than online submissions.
As long as you send it online on or before 31 January, you won’t face a late filing penalty. However, if you send the tax return on paper after 31 October, the standard penalties for late filing will apply.
When the filing deadline is different
If you want HMRC to automatically collect your Self Assessment tax through your PAYE tax code, you must submit your online tax return by 30 December instead of the usual 31 January deadline.
If you are a non-resident company or a trustee of a registered pension scheme, you must send a paper tax return by 31 January, which is 3 months after the standard filing deadline for paper returns. Online submissions are not permitted in these cases.
Self Assessment late filing penalties
If your Self Assessment tax return is up to three months late, you will incur a £100 late filing penalty. Additional charges will apply if your return is even later.
HMRC will also charge penalties and interest if your tax bill is not paid on time. The payment deadline is the same as the online filing deadline – midnight on 31 January.
To estimate your penalties for missing the Self Assessment filing deadline or paying late, you can use HMRC’s online calculator. However, it will not factor in:
- Payments you have already made toward your tax bill
- Outstanding interest or penalties for previous tax years
- Any credit from prior tax years
If you have a valid reason for submitting your tax return or payments late, you can appeal to HMRC against the Self Assessment penalty. A reasonable excuse is an event that prevented you from meeting your tax obligations, despite taking reasonable care to do so. Examples include:
- The death of a spouse, partner, or close relative shortly before the filing or payment deadline
- A serious or life-threatening illness or unexpected hospitalization
- Computer or software failure shortly before or during the preparation of your online tax return
- Service issues with HMRC online services
- Fire, flood, or theft preventing you from completing the return
- Unexpected postal delays
- Delays related to a mental illness or disability
- Misunderstanding or unawareness of your legal obligations
- Relying on someone else, such as an accountant, to file the return, but they failed to do so
You must submit your overdue tax return and pay any outstanding tax as soon as possible after your reasonable excuse. To appeal the penalty, use the appropriate method:
- Appeal online or use form SA370 if you are an individual
- Use form SA371 if you are a partnership
You will need to provide the following details in your appeal:
- Name and address
- Unique Taxpayer Reference (UTR)
- The date HMRC issued the penalty
- The date you filed the tax return
- The penalty or penalties you want to appeal
- Your reason for the appeal
Ensure your tax return is submitted before making the appeal, as HMRC may not process it until then.
If your appeal is accepted and you have no outstanding tax to pay, HMRC will refund any penalties you’ve paid, along with interest.
If you cannot afford to pay your Self Assessment tax bill
If you’re unable to pay your tax bill in full, you may be able to arrange a ‘Time to Pay’ plan with HMRC. This option allows you to spread your Self Assessment payments over several months, giving you more time to settle the bill and get back on track.
You can set up the plan online if you meet all of the following conditions:
- You owe £30,000 or less
- You have no other payment plans or debts with HMRC
- You’ve filed your most recent Self Assessment tax return
- The payment deadline passed less than 60 days ago
When setting up the plan, you can decide how much to pay upfront (if possible) and how much to pay each month. To apply for a payment plan, you’ll need:
- Your Unique Taxpayer Reference (UTR)
- Your UK bank account details (for setting up a monthly Direct Debit with HMRC)
- Information about any previous missed payments
- Details of your income and expenses (to determine an affordable monthly payment amount)
If you cannot set up a payment plan online
If you are unable to set up a payment plan online, you will need to contact HMRC directly. They will require the following information:
- The reason you are unable to pay your tax bill
- The amount you can afford to pay each month
- Whether you have any other taxes to pay
- Your monthly income
- Your monthly expenses
- Whether you have any savings or investments
If you have savings or assets, HMRC typically expects you to use them to pay as much of your tax bill as possible. If you’ve taken independent debt advice, such as from Citizens Advice or StepChange, and have a ‘Standard Financial Statement,’ HMRC will accept it as evidence of your financial situation.
Once you’ve cleared your tax bill, consider setting up a Budget Payment Plan with HMRC to make regular weekly or monthly payments toward your next Self Assessment tax bill.
Is late filing information shared publicly?
HMRC keeps your Self Assessment tax returns and bills confidential. You don’t need to worry about clients, lenders, credit reference agencies, or anyone else discovering this information, meaning it won’t affect your personal or business reputation.
Will my tax debt affect my credit score?
Owing a debt to HMRC, whether for taxes or penalties, does not affect your personal credit score, as HMRC is not a credit provider. Although you may owe money to the government, you did not borrow it from them, so it won’t impact your ability to obtain credit.
However, if the debt remains unpaid and you don’t engage with HMRC or attempt to settle it, the situation may change. HMRC could take the following actions:
- Use a debt collection agency to recover the debt
- Directly recover the debt from your wages or pension payments
- Seize and sell your assets (except in Scotland)
- Take money directly from your bank account or building society savings (except in Scotland)
- Take legal action or initiate bankruptcy proceedings
By contacting HMRC promptly and working to resolve the situation, you can avoid these enforcement actions. HMRC generally only uses these measures if someone intentionally avoids paying their tax obligations.
Self Assessment dates for your diary
The Self Assessment filing deadline and payment dates are consistent each year, following the end of the tax year, giving you several months to prepare your return and pay any tax owed.
The tax year runs from 6 April to 5 April the following year. Currently, we are in the 2024/25 tax year, which ends on 5 April 2025. Keep the following dates in mind to avoid missing future deadlines:
- File a Self Assessment tax return by post – by midnight on 31 October
- File a Self Assessment tax return online – by midnight on 31 January
- Pay your tax bill – by midnight on 31 January
- Make a first ‘payment on account‘ – by midnight on 31 January
- Make a second payment on account – by midnight on 31 July
If you need to file a tax return for the 2024/25 tax year, submit it by 31 October 2025 for a paper return or by 31 January 2026 for an online return. Any tax owed must be paid by 31 January 2026. If your last tax bill was over £1,000, you may also need to make a first payment on account by 31 January 2026, with a second payment due by 31 July 2026.
Do you have any other questions?
In this article, we addressed what you should do if you’ve missed the Self Assessment filing deadline. Key points include submitting your late tax return as soon as possible to minimize penalties, the potential penalties for late filing, and options available if you’re unable to pay your tax bill in full. Additionally, we covered how to appeal penalties if you have a reasonable excuse and discussed the potential consequences of non-payment. If you need further help, don’t hesitate to reach out to a professional advisor.
For more details, check out the Startxpress Help Center and Blog.
Related Articles
Was this helpful?
0 / 0