Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people over the age of 90 have been asked to file Self Assessment tax returns for the first time for (i) 2023/24, (ii) 2024/25 and (iii) 2025/26.

In line with the commitment made at Budget 2025, pensioners whose incomes only just exceed the Personal Allowance will not have the administrative burden of paying small amounts of tax in this Parliament. This will mean that policies introduced in this Government taken together reduce the number of pensioners paying Income Tax.

The previous Conservative Government decisions to freeze tax thresholds will however increase the number of pensioners paying tax. Reflecting this and the growing number of pensioners, the numbers requested and tax collected are as follows:

Table 1: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over State Pension Age for the First Time

Notes to table 1

1. Figures are correct as of July 2026. Values may have increased since then.
2. Numbers have been rounded to the nearest 100.
3. The age of individuals has been identified from the date of birth provided on their tax return. Individuals who have not yet submitted their return will not be included in these figures.

Table 2: The number of £100 Initial Late Filing Penalties Issued to People Over State Pension Age for the First Time

Notes to table 2

1. Figures are correct as of October 2026.
2. Numbers have been rounded to the nearest 100.
3. The age of individuals has been identified from the date of birth provided on their tax return. Individuals who have not yet submitted their return will not be included in these figures.

Table 3: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over the Age of 90 for the First Time

Notes to table 3

1. Figures are correct as of July 2026. Values may have increased since then.
2. Numbers have been rounded to the nearest 100.
3. The age of individuals has been identified from the date of birth provided on their tax return. Individuals who have not yet submitted their return will not be included in these figures.

Table 4: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over the Age of 100

Notes to table 4

1. Figures are correct as of July 2026. Values may have increased since then.
2. Numbers have been rounded to the nearest 100.
3. The age of individuals has been identified from the date of birth provided on their tax return. Individuals who have not yet submitted their return will not be included in these figures.

Table 5: The number of Number of Taxpayers Over the Age of 90, and the Value of Tax Collected via Self Assessment from Taxpayers Over the Age of 90

Notes to table 5

1. Figures are correct as of October 2026.
2. Taxpayer numbers have been rounded to the nearest 100.
3. Tax has been rounded to the nearest million.
4. Tax collected via Self Assessment includes both Income Tax and Capital Gains Tax.
5. The age of individuals has been identified from the date of birth provided on their tax return. Individuals who have not yet submitted their return will not be included in these figures.