HM Treasury

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there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria.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

Table 2: Daily penalties issued for late filing

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

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. 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.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. 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.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. 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.

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

Table 2: Daily penalties issued for late filing

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

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. 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.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. 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.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. 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.

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

Table 2: Daily penalties issued for late filing

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

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. 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.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. 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.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. 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.

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

Table 2: Daily penalties issued for late filing

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

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. 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.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. 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.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. 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.

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

Table 2: Daily penalties issued for late filing

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

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. 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.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. 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.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. 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.

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

Table 2: Daily penalties issued for late filing

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

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. 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.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. 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.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. 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.

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

Table 2: Daily penalties issued for late filing

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

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. 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.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. 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.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. 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.

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

Table 2: Daily penalties issued for late filing

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

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. 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.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. 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.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. 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.

See answer to WPQ 93747. The purpose of the event was to encourage collaboration between government departments, academia and the private sector.

The OBR forecast methodology for council tax can be found on their website, including information about the data they commission.

Compared to Budget 2025, the expected number of estates claiming agricultural property relief (including those also claiming business property relief) affected by the reforms in 2026-27 halves from 375 to 185. Around 85% of estates claiming agricultural property relief in 2026-27, including those that also claim for business property relief, are forecast to pay no more inheritance tax on their estates under these changes.

Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also now expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This is a reduction from up to 325 such estates forecast to pay more at Budget 2025. This means just over 80% of such estates making claims are forecast to not pay any more inheritance tax.

Further information is available in the updated Tax Impact and Information Note (TIIN) which was published on 9 January: https://www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief.

As is normal practice, the Exchequer cost of these changes will be considered by the Office for Budget Responsibility (OBR) and published at the Spring Forecast.

Compared to Budget 2025, the expected number of estates claiming agricultural property relief (including those also claiming business property relief) affected by the reforms in 2026-27 halves from 375 to 185. Around 85% of estates claiming agricultural property relief in 2026-27, including those that also claim for business property relief, are forecast to pay no more inheritance tax on their estates under these changes.

Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also now expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This is a reduction from up to 325 such estates forecast to pay more at Budget 2025. This means just over 80% of such estates making claims are forecast to not pay any more inheritance tax.

Further information is available in the updated Tax Impact and Information Note (TIIN) which was published on 9 January: https://www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief.

As is normal practice, the Exchequer cost of these changes will be considered by the Office for Budget Responsibility (OBR) and published at the Spring Forecast.

Compared to Budget 2025, the expected number of estates claiming agricultural property relief (including those also claiming business property relief) affected by the reforms in 2026-27 halves from 375 to 185. Around 85% of estates claiming agricultural property relief in 2026-27, including those that also claim for business property relief, are forecast to pay no more inheritance tax on their estates under these changes.

Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also now expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This is a reduction from up to 325 such estates forecast to pay more at Budget 2025. This means just over 80% of such estates making claims are forecast to not pay any more inheritance tax.

Further information is available in the updated Tax Impact and Information Note (TIIN) which was published on 9 January: https://www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief.

As is normal practice, the Exchequer cost of these changes will be considered by the Office for Budget Responsibility (OBR) and published at the Spring Forecast.

Compared to Budget 2025, the expected number of estates claiming agricultural property relief (including those also claiming business property relief) affected by the reforms in 2026-27 halves from 375 to 185. Around 85% of estates claiming agricultural property relief in 2026-27, including those that also claim for business property relief, are forecast to pay no more inheritance tax on their estates under these changes.

Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also now expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This is a reduction from up to 325 such estates forecast to pay more at Budget 2025. This means just over 80% of such estates making claims are forecast to not pay any more inheritance tax.

Further information is available in the updated Tax Impact and Information Note (TIIN) which was published on 9 January: https://www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief.

As is normal practice, the Exchequer cost of these changes will be considered by the Office for Budget Responsibility (OBR) and published at the Spring Forecast.

Compared to Budget 2025, the expected number of estates claiming agricultural property relief (including those also claiming business property relief) affected by the reforms in 2026-27 halves from 375 to 185. Around 85% of estates claiming agricultural property relief in 2026-27, including those that also claim for business property relief, are forecast to pay no more inheritance tax on their estates under these changes.

Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also now expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This is a reduction from up to 325 such estates forecast to pay more at Budget 2025. This means just over 80% of such estates making claims are forecast to not pay any more inheritance tax.

Further information is available in the updated Tax Impact and Information Note (TIIN) which was published on 9 January: https://www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief.

As is normal practice, the Exchequer cost of these changes will be considered by the Office for Budget Responsibility (OBR) and published at the Spring Forecast.

At Autumn Budget 2024, the Government increased the Employment Allowance for National Insurance contributions (NICs) from £5,000 to £10,500. Furthermore, businesses can claim employer NICs reliefs for employees under-21s and under-25 apprentices on earnings up to £50,270.

There are a wide range of factors to take into consideration when introducing or expanding a tax relief. These include how effective the relief would be at achieving the policy intent, how targeted support would be, whether it adds complexity to the tax system, and the cost.

Transitional relief limits the extent to which a business can see their bills increase in a given year. Details of transitional relief and the maximum change per year can be found at: Business rates relief: Transitional relief - GOV.UK

This is part of the generous support package worth £4.3 billion over the next 3 years to help ratepayers to transition to their new bill.

The High Value Council Tax Surcharge (HVCTS) is a new tax and is separate to Council Tax. HVCTS costings do not assume any increase in the non-payment of Council Tax. The assumptions used to estimate the revenue raised by the HVCTS are set out in the costing note published at Budget 2025.

The VOA does not have the power to directly fine householders.

As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty.

The Government considered the wider EV take-up landscape from examples in other countries. The impact of the introduction of similar taxes in other countries is not directly comparable, as in most international examples, the announcement coincided with the reduction or removal of government support for consumers to buy EVs. In contrast, the UK government has taken action to ensure that driving an electric vehicle is an attractive choice for consumers, and rather than reducing up-front incentives for EVs, 80% of eVED revenue from the first three years is being reinvested to extend support for EVs and the auto manufacturing industry.

In addition, the eVED rate for electric cars (3 pence per mile) will be set at half the fuel duty rate paid by the average petrol/diesel car driver, which is substantially lower than the rates set for schemes in New Zealand and Iceland (equivalent of more than 5 pence per mile).

At Budget 2025 the Chancellor announced that alcohol duty would be kept constant in real terms by uprating it in line with by Retail Price Index (RPI) on 1 February 2026. This decision balances the important contribution of alcohol producers and the hospitality sector to the UK’s culture and economy, with the duty’s role in reducing alcohol harm.

An assessment of the impacts of this Budget decision is published within the Tax Impact and Information Note (TIIN) here:  https://www.gov.uk/government/publications/alcohol-duty-rates-change/alcohol-duty-uprating#summary-of-impacts

This Government is proud to have been able to expand the generosity of Draught Relief, which enables products served on draught below 8.5% alcohol by volume (ABV) to pay less duty. The Chancellor’s draught rate cut at Autumn Budget 2024 applied to approximately 60% of the alcoholic drinks sold in pubs. This took a penny of duty off a typical strength pint at a cost to the Exchequer of over £85m a year, providing vital support to pubs and other venues, and helping other producers that supply eligible products.

At Budget 2025 the Chancellor announced that alcohol duty would be kept constant in real terms by uprating it in line with by Retail Price Index (RPI) on 1 February 2026. This decision balances the important contribution of alcohol producers and the hospitality sector to the UK’s culture and economy, with the duty’s role in reducing alcohol harm.

An assessment of the impacts of this Budget decision is published within the Tax Impact and Information Note (TIIN) here:  https://www.gov.uk/government/publications/alcohol-duty-rates-change/alcohol-duty-uprating#summary-of-impacts

This Government is proud to have been able to expand the generosity of Draught Relief, which enables products served on draught below 8.5% alcohol by volume (ABV) to pay less duty. The Chancellor’s draught rate cut at Autumn Budget 2024 applied to approximately 60% of the alcoholic drinks sold in pubs. This took a penny of duty off a typical strength pint at a cost to the Exchequer of over £85m a year, providing vital support to pubs and other venues, and helping other producers that supply eligible products.

HMRC seeks to promote compliance and prevent non-compliance as early as possible through targeted education and support. We use a range of data sources and other information to identify, deter, and respond to non-compliance in the property sector, and help landlords to get their tax right from day one, keep them on track, and offer an opportunity to address previous errors.

Where landlords do not come forward to correctly declare their rental income, HMRC takes further steps including opening formal compliance interventions where necessary. We respond strongly to those who deliberately bend or break the rules.

From April 2026, landlords with qualifying income above £50,000 will need to use Making Tax Digital (MTD) for Income Tax. That threshold will reduce to £30,000 in April 2027 and £20,000 in April 2028.

MTD helps taxpayers pay the right amount of tax by encouraging timely and accurate record keeping, with digital prompts (where supported) pointing out errors or missing entries.

Through reducing error and improving accuracy in returns, MTD is expected to raise around £3bn in additional tax revenue by 2030-31.

I refer the hon. Member to the answer given to UIN 101363.

I refer the hon. Member to the answer given to UIN 101363.

I refer the hon. Member to the answer given to UIN 101363.

I refer the hon. Member to the answer given to UIN 101363.

I refer the hon. Member to the answer given to UIN 101363.

I refer the hon. Member to the answer given to UIN 101363.

Community development finance institutions (CDFIs) play an important role in supporting access to credit. My predecessor was pleased to chair a roundtable in July 2025 attended by banks and CDFIs, to discuss the barriers to achieving greater growth for CDFIs providing personal lending products. I am looking forward to a similarly productive discussion when I meet the Chief Executive of Responsible Finance later this Spring.

The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency and the multiplier values, which are set by the Government. RVs are re-assessed every three years. The most recent revaluation took effect from 1 April 2023 and was based on values as of 1 April 2021. The next revaluation will take effect from 1 April 2026 based on values of 1 April 2024.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties, including those in the hospitality sector as they recover from the pandemic.

To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.

The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including pubs. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.

The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The Government recognises the significant contribution made by hospitality businesses to economic growth and social life in the UK.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Introducing reduced or tiered VAT rates would reduce tax revenue and add complexity to the tax system.

HMRC estimate that the cost of a 5 per cent reduced rate for accommodation, hospitality and tourist attractions would be around £13 billion this financial year. If the scope were also to include alcoholic beverages, the cost would be approximately £3 billion greater. This would reduce VAT revenue, which pays for public services, by almost 10% in 2025/26.

The Government is aware that some European countries apply reduced VAT rates to hospitality.

The Government recognises the significant contribution made by hospitality businesses to economic growth and social life in the UK.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Introducing reduced or tiered VAT rates would reduce tax revenue and add complexity to the tax system.

HMRC estimate that the cost of a 5 per cent reduced rate for accommodation, hospitality and tourist attractions would be around £13 billion this financial year. If the scope were also to include alcoholic beverages, the cost would be approximately £3 billion greater. This would reduce VAT revenue, which pays for public services, by almost 10% in 2025/26.

The Government is aware that some European countries apply reduced VAT rates to hospitality.

The circumstances under which higher Stamp Duty Land Tax (SDLT) rates must be paid in respect of additional property purchases, as well as information on the availability of reliefs and refunds, is available on gov.uk: Higher rates of Stamp Duty Land Tax - GOV.UK

If the previous main home is sold or given away within three years of the purchase of the additional home, an application can be made for a refund of the higher SDLT rate part of the bill.

HMRC are able to consider exceptional circumstances and extend the period a refund is available for, if the three-year period is insufficient to sell or give away the previous main home. The Government is not considering further exemptions at this time.

I refer the hon. Member to the answer given to UIN 101363.

I refer the hon. Member to the answer given to UIN 101363.

I refer the hon. Member to the answer given to UIN 101363.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. Music venues are valued in the same way as any other class of non-domestic property, through applying the statutory and common law principles that apply across non-domestic rating.

This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including grassroots music venues, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid.

Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties.

To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years, including to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

The Government does not hold data on the breakdown of business rates revenue. The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.