For the tax year that ended on 5 April 2026, a paper return is due by 31 October 2026 and an online return by 31 January 2027, which is also the day the tax has to be paid. A return that is one day late costs £100. After three months HMRC adds £10 a day for up to 90 days, and after six and twelve months it adds 5% of the tax or £300, whichever is more. Tax paid late is charged 5% at 30 days, six months and twelve months, with interest on top.
- 31 January2027: online return and payment, by 11:59pm
- £100for a return that is one day late
- £10 a dayafter three months, for up to 90 days
- 5%of unpaid tax at 30 days, six months and twelve months
The dates for the 2025 to 2026 return.
These are the dates for the tax year that ran from 6 April 2025 to 5 April 2026. HMRC has to have received the return, and the money, by the deadline. The return can be sent at any time from 6 April 2026.
| Date | What is due | Who it applies to |
|---|---|---|
| 5 October 2026 | Tell HMRC that you need to send a return, by registering | Anyone sending a first return, or returning after a year without one |
| 31 October 2026 | Paper return, by 11:59pm | Anyone filing on paper |
| 30 December 2026 | Online return, if you want the tax collected through your tax code | People in PAYE who owe less than £3,000 |
| 31 January 2027 | Online return, by 11:59pm. The tax for 2025 to 2026, and the first payment on account for 2026 to 2027 | Everyone in self assessment |
| 31 July 2027 | Second payment on account for 2026 to 2027 | Anyone who makes payments on account |
Paying through your tax code
If you already pay tax through PAYE, as an employee or on a company pension, and you owe less than £3,000, HMRC collects the bill through your tax code in equal instalments over twelve months. It does this automatically when the online return is in by 30 December, or a paper return by 31 October, unless you ask it not to on the return. It cannot be done if it would take more than half of your PAYE income or double the tax you usually pay, and a bill of £3,000 or more cannot be brought under the line with a part payment.
Two later dates
A return can be corrected within twelve months of the deadline, so the 2025 to 2026 return can be changed online until 31 January 2028. After that you write to HMRC, and a claim that you paid too much tax can be made up to four years after the end of the tax year.
The penalties for filing late.
| How late | Penalty | Running total |
|---|---|---|
| One day | £100 | £100 |
| More than three months | £10 a day, for up to 90 days | Up to £1,000 |
| More than six months | 5% of the tax due, or £300 if that is more | At least £1,300 |
| More than twelve months | Another 5% of the tax due, or £300 if that is more | At least £1,600 |
The first £100 is charged even when there is no tax to pay, or when the tax was paid on time. The return is what is late, and the return is what is penalised.
If a partnership return is late, every partner is charged. A penalty has to be paid within 30 days of the date on the penalty notice.
The cheapest day to file a late return is today. Every stage above is avoided by sending the return before it begins, and the daily penalties stop on the day the return arrives.
The penalties for paying late.
Filing and paying are penalised separately. A return can be on time and the payment late, and the other way round.
- 5% of the tax that is still unpaid 30 days after the due date
- another 5% of the tax still unpaid at six months
- another 5% of the tax still unpaid at twelve months
Interest is charged as well, from the day after the tax was due until it is paid. HMRC sets its late payment rate at the Bank of England base rate plus 4%, which was 7.75% a year when this note was checked.
If you cannot pay in full, the way to avoid these is to agree a payment plan with HMRC before the penalty dates arrive. The last section of this note covers that.
A late return, worked through.
Worked example, the 2025 to 2026 return
Chris owed £2,400 and did nothing until August
His return and his payment were both due on 31 January 2027. He sent the return online and paid the £2,400 on 10 August 2027, a little over six months late.
- For filing late
- First penalty£100
- Daily penalties: 90 days at £10£900
- Six months: 5% of £2,400 is £120, so the £300 minimum applies£300
- For paying late
- 5% of the £2,400 unpaid at 30 days£120
- 5% of the £2,400 unpaid at six months£120
- Penalties on a bill of £2,400, before interest£1,540
The penalties come to almost two thirds of the tax itself, and interest on the £2,400 for the six months is added to them. Had Chris filed on time and paid late, the cost would have been £240 and interest. Had he filed on time and agreed a payment plan in January, it could have been interest alone.
HMRC has a calculator on GOV.UK for estimating penalties on a late return or payment.
The new penalties, from Making Tax Digital.
People who use Making Tax Digital for Income Tax move to different penalties, from the tax year in which they join. Someone who joined on 6 April 2026 is still under the penalties described above for the 2025 to 2026 return due on 31 January 2027. GOV.UK says that from April 2027 the new penalties apply to everyone who sends a personal self assessment return.
Filing late: points
Each missed deadline earns one penalty point. At four points there is a £200 penalty, and another £200 for every deadline missed after that. For the 2026 to 2027 tax year no points are given for a late quarterly update, although the updates still have to be sent before the return can be. A point lapses 24 months after the missed deadline, as long as you are below four.
Paying late: by the day
| Paid | Penalty |
|---|---|
| Up to 15 days late | None |
| 16 to 30 days late | 3% of the tax owed at day 15, or none if it is your first year |
| 31 days late or more | 3% of the tax owed at day 15, and 3% of the tax owed at day 30, then 10% a year on what is still unpaid, charged daily |
For the 2027 to 2028 tax year each 3% becomes 4%. In your first year under the new penalties you have 30 days, not 15, to pay in full or to contact HMRC about a payment plan. The new late payment penalties do not apply to payments on account, and interest is charged as before.
Appeals, and payment plans.
Appealing a penalty
You can appeal against a penalty if you had a reasonable excuse, meaning something that stopped you meeting the deadline for a valid reason. You usually have 30 days from the date of the penalty to appeal, and you are expected to have sent the return or the payment as soon as you were able to.
Reasonable excuses
What HMRC may accept, and what it will not
May count as a reasonable excuse
- Your partner or a close relative died shortly before the deadline
- An unexpected stay in hospital, or a serious or life-threatening illness
- Your computer or software failed while you were preparing the return
- Problems with HMRC’s online services
- A fire, flood or theft
- Postal delays you could not have predicted
- Delays related to a disability or mental illness
- You relied on someone else to send the return, and they did not
Will not be accepted
- A payment that failed because there was not enough money
- Finding HMRC’s online system too difficult to use
- Not getting a reminder from HMRC
- Making a mistake on the return
If you cannot pay by 31 January
You may be able to set up a payment plan, which HMRC also calls a Time to Pay arrangement, and pay in monthly instalments. It can be set up online. You need your tax reference, your bank details and figures for your income and spending, and HMRC will expect savings to be used first. As a guide, HMRC usually asks for around half of what you have left each month after rent, food, bills and other fixed costs. Interest is charged while the plan runs, so a shorter plan costs less.
If HMRC hears nothing from you, it can pass the debt to a collection agency, take it from your wages or pension, or take the matter to court. A plan that is agreed and kept to avoids all of that.
Questions, answered.
An online return has to be with HMRC by 11:59pm on 31 January 2027, and a paper return by 11:59pm on 31 October 2026. The tax is due by 31 January 2027 either way. If you want a bill of less than £3,000 collected through your tax code, the online return has to be in by 30 December 2026.
Yes. The £100 penalty is for the late return, not for late tax, so it is charged even when the return shows nothing to pay or a refund. If you believe you should not have been asked for a return at all, tell HMRC before the deadline so that the request can be withdrawn.
Something outside your control that stopped you, such as a bereavement, a serious illness or a stay in hospital, a fire, flood or theft, a failure of your computer or of HMRC’s online services, or relying on someone who did not send the return. Not having the money, finding the system difficult, getting no reminder and making a mistake are not accepted.
Yes, in two ways. Before the bill is due, a Budget Payment Plan takes weekly or monthly amounts towards it by Direct Debit. If the bill is already due or overdue and you cannot pay it in full, you can ask HMRC for a payment plan and pay monthly. Interest is charged on a payment plan, but late payment penalties can be avoided if it is agreed before they fall due and you keep to it.
If you registered after 5 October 2026, HMRC gives you a date to file by that is three months from the date on its letter or email. The tax is still due by 31 January 2027. Our note on registering for self assessment explains the penalty that can follow.
Keep reading.
Every figure in this note was checked against GOV.UK on 30 September 2026 and is for the 2026 to 2027 tax year unless it says otherwise. Desk Notes are general guidance for the UK, not advice on your own situation.
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