HMRC to Fine UK Households £100 for Late Self-Assessment Tax Returns Starting January 2025
From January 2025, UK households who miss the self-assessment tax return deadline will face an automatic £100 fine, according to HM Revenue & Customs (HMRC). This penalty applies even if no tax is owed, making it essential for taxpayers to submit their returns on time.
Each year, millions of individuals across the UK are required to file a self-assessment tax return. This includes self-employed workers, landlords, freelancers, and people with additional income that is not taxed through PAYE. HMRC has confirmed that the £100 late-filing penalty will continue to be strictly enforced as part of its compliance and revenue-collection efforts.
The self-assessment deadline for online submissions remains 31 January 2025 for the 2023–24 tax year. Anyone who fails to submit their return by this date will automatically receive a £100 fine, regardless of whether they owe tax or are due a refund. If the return is delayed further, additional daily penalties may apply, increasing the total amount owed.
HMRC has stated that these fines are designed to encourage timely filing and improve overall tax compliance. Late submissions create administrative pressure and delays in tax processing, which is why the authority maintains a firm penalty structure. Taxpayers who repeatedly miss deadlines may also face increased scrutiny in future tax years.
UK households are advised to prepare their tax information early to avoid last-minute issues. Common reasons for late filing include missing documents, confusion over reporting requirements, or problems accessing HMRC’s online portal. Registering early, checking income records, and seeking professional advice can help prevent unnecessary penalties.
In certain situations, HMRC may cancel a fine if the taxpayer has a valid reason, such as serious illness or unexpected life events. However, these exceptions are limited, and appeals must be supported with clear evidence. Simply forgetting or being unaware of the deadline is not considered a reasonable excuse.
With January 2025 approaching, HMRC is urging all eligible taxpayers to act promptly. Filing on time not only avoids the £100 fine but also reduces stress and ensures compliance with UK tax regulations. For households unsure about their obligations, reviewing HMRC guidance or consulting a tax advisor can make the process smoother and more manageable.
