HMRC to Issue Fines Up to £900 for UK Households Missing Tax Deadline
HM Revenue and Customs (HMRC) has announced that UK households could face fines of up to £900 if they miss the Self Assessment tax return deadline. The penalties apply from April, targeting those who failed to submit their returns by January 31.
Penalty Structure for Late Filings
Households that miss the deadline will receive an initial fixed penalty of £100, which is imposed even if there is no tax owed or if the tax due is paid on time. After three months, additional daily penalties of £10 per day are applied, accumulating to a maximum of £900.
Further penalties are levied after six months, with a charge of 5% of the tax due or £300, whichever is greater. After twelve months, another 5% or £300 charge is applied, again based on the higher amount.
De-registration and Payment Options
Eligible customers can contact HMRC to de-register from Self Assessment before the filing deadline in a tax year. If a tax return has already been submitted, individuals can choose to de-register for the following tax year. HMRC will then adjust their tax code, allowing them to pay the High Income Child Benefit Charge (HICBC) through PAYE.
The new HICBC PAYE digital service enables thousands of Child Benefit claimants, who are only in Self Assessment to pay HICBC, to opt out and pay the charge through their tax code instead.
Exemptions and Scam Warnings
Customers do not need to include their 2025 Winter Fuel Payment or Pension Age Winter Heating payment in Scotland on their tax return for the 2024 to 2025 tax year. Payments received in Autumn 2025 will be recovered in the 2025 to 2026 tax return, due by January 31, 2027.
HMRC is urging vigilance against scams, advising customers never to share login details. Fraudsters may impersonate HMRC, threatening unpaid tax bills or offering fake rebates. Officials recommend using the HMRC app for easy bill payments and reminders, along with online resources like YouTube videos, webinars, and step-by-step guidance. For payment methods, search 'Pay your Self Assessment tax bill' on GOV.UK.
Earlier in January, HMRC apologised for helpline disruptions due to a technical issue, highlighting the importance of reliable access during tax season.
