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File your tax return early

Updated 16 May 2023

You don’t have to wait until January to file your Self Assessment tax return – as soon as the tax year ends, you can submit your tax return at a time that suits you.

In fact, more than 77,500 taxpayers submitted their tax returns on 6 April 2023.

Filing early has a few benefits:

  • some people do so for their peace of mind and to avoid the stress of last-minute filing
  • you’ll know what you owe, so you can plan your budgeting for the year and pay your tax bill in instalments if you need to – you can also get help if you find you can’t pay
  • you can find out sooner if you’re owed a refund – and you’ll get it sooner too
  • our phone lines get busy in the run-up to the Self Assessment deadline in January, but you can use our digital services to do what you need to do quickly and easily online (we’ve found customer satisfaction is consistently around 80%)

Some other useful things to know:

  • the easiest and most secure way to file your tax return is online using your Government Gateway account
  • you can get someone to help you – a friend, relative or accountant can complete the return on your behalf
  • you can get help if you can’t pay your tax bill – contact HMRC to find out how we can help
  • it’s important to let HMRC know if your circumstances change – for example, if you no longer need to send in a Self Assessment return you must tell us

There’s more information below, including:

  • what the filing and payment deadlines are for this tax year
  • what you need before you start (for example, you need your P60 if you’re employed)
  • what to do if you’re worried about your tax bill, and how to pay
  • what happens if you’ve paid too much tax
  • what to do if your circumstances change
  • how to protect yourself against scams
  • where to find extra helps and support

Filing online

The easiest way to complete your tax return is online, via your Government Gateway account. Doing it online is quick and secure.

Find out more about setting up a Government Gateway account.

Do not share your Government Gateway user ID and password with anyone else.

Filing a paper tax return

If you decide not to file your tax return online, you can send a paper tax return.

Find out how to request a paper version of the SA100 tax return – we may ask you about your reasons for not filing online, so we can tell you about the support we can offer you.

The deadline for filing a paper return is 31 October 2023.

Getting someone to help you with your tax return

There are several ways you can ask for help with your tax return. You can appoint a relative, friend or an accredited accountant to complete and send your tax return to HMRC on your behalf.

If you decide this is the best option for you, you will need to notify HMRC.

Even if you authorise someone to act on your behalf, it is still your responsibility to make sure your tax return is correctly completed and submitted on time.

Handing over sensitive personal information, even inadvertently, puts you at risk. Someone using your Government Gateway account could steal from both you and HMRC, and leave you having to pay back the full value of any fraudulent repayment claim made on your behalf.

If you appoint a tax agent, they can access the information they need to deal with your tax affairs using HMRC’s agent digital services. Your agent should never need to log in as you, or ask you to share your Government Gateway user ID and password with them.

What you need before you start

You can use this online tool to check what you need to do to file your Self Assessment tax return.

Your unique taxpayer reference (UTR)

Before you start to fill in your Self Assessment return, you will need your ten-digit unique taxpayer reference (UTR).

This allows HMRC to identify you on their systems.

This will be contained on any Self Assessment statements you have received.

If you have your National Insurance number to hand this will help HMRC identify your UTR. You can also find it on your Personal Tax Account or the HMRC app.

Read how to find a lost UTR number.

Your P60

If you are employed you will have to wait until you receive your P60 so you can accurately complete your tax return.

Give yourself time, and make sure you’re registered

If this is your first time completing a tax return, you will need to register for Self Assessment. HMRC will then send you your UTR, so give yourself enough time ahead of the deadline to make sure your UTR will be delivered in time.

If you are completing a Self Assessment return because you are self-employed, then you will also need to register your self-employment with HMRC.

Plan ahead

If you have everything you need to start your tax return, then why not plan ahead?

If you know a particular month is going to be busy for your business, or you are planning to take time off then you can factor this in. Give yourself plenty of time to complete and file your Self Assessment return by starting it early and completing it at a time that suits you.

The deadlines

The deadline to file your completed 2022 to 2023 tax return online and pay any tax you owe is 31 January 2024.

How and when to pay your bill

You don’t need to pay your Self Assessment tax bill immediately.

If you file your tax return early, you will know how much you owe and can then choose a payment option that works for you.

You can now make Self Assessment payments quickly and securely through the HMRC app. You can also check if a repayment is due by checking your personal tax account.

Payments on account

If you make advance payments towards your tax bill through payments on account, you will probably have paid your first payment on account as it was due on 31 January 2023. Your second payment on account will be due by midnight on 31 July 2023. If you know that your tax bill will be lower for the 2022 to 2023 tax year than for the previous tax year, then you can still make a claim to reduce your July 2023 payment on account online.

It is important to remember that if you lower your payments on account by too much, you may be subject to interest charges on the difference. Any outstanding balance owing after you have paid your payments on account will be calculated once you have submitted your 2022 to 2023 tax return.

If you’re worried about your tax bill

If you are unable to pay your bill in full by the payment deadline, we want to work with you to find an affordable way for you to pay the tax you owe.

We’ll look at options, including paying your tax bill in instalments through a Time to Pay arrangement (you may be able to agree this with us once you’ve filed your return). You may even be able to do this online without speaking to us.

Find out more about how we can help if you cannot pay your tax bill on time.

Budgeting to pay your tax bill

You can use our Budget payment plan service to make regular weekly or monthly payments towards your next tax bill. You must be up to date with your previous Self Assessment payments and you can decide how much to pay each week or month.

Set up your plan using your HMRC online account. Go to the Direct Debit section and choose the ‘set up a budget payment plan’ option when filling in the Direct Debit form. If the amount in your budget payment plan does not cover your next bill in full, you will need to pay the difference by the payment deadline. Find out more about paying weekly or monthly.

A budget payment plan is different from payments on account, which you normally make in January and July.

Find out more about paying in instalments.

If you can’t pay in full by 31 January 2024

If you already know that you will not be able to pay in full by 31 January 2024, you can set up a payment plan online without speaking to anyone by using the self-serve Time to Pay facility, provided you meet criteria to use this service.

If you have an outstanding amount after the payment due date, interest will accrue on that amount until it is paid in full, even if you are in a payment plan.

Self-serve Time to Pay allows you to choose the length of the agreement and works out the monthly payments. We recommend you repay any debt as quickly as possible, while making sure the payments are affordable.

If you’ve paid too much tax

If you have overpaid tax during the 2022 to 2023 tax year (for example if you have already paid what tax you owed for the year via you payments on account), we will let you know how much you have overpaid when you file your Self Assessment tax return, and we will send you a refund.

What to do if your circumstances change

You need to contact HMRC if:

  • your personal details have changed
  • you no longer need to complete a Self Assessment return
  • you think you now need to complete a Self Assessment return

If your details have changed

It’s important to let us know of any changes to your details or circumstances, such as:

  • a new address or name
  • if you’ve stopped being self employed
  • your business has closed down

Don’t assume someone else will update us – you can do this yourself on GOV.UK.

If you no longer need to complete a Self Assessment return

If you no longer need to complete a Self Assessment tax return then let HMRC know.

Otherwise, if we don’t see a return from you by the 31 January deadline, you’ll receive a penalty.

If you think you now need to complete a Self Assessment return

Check if you need to complete a tax return by using the free online tool on GOV.UK. You may need to do Self Assessment if you:

  • are newly self employed and have earned over £1,000
  • are a new partner in a business partnership
  • have received any untaxed income
  • are claiming Child Benefit and you or your partner have an income above £50,000

Protect yourself against scams

Always be on your guard against tax scams. If someone contacts you saying they’re from HMRC, never let yourself be rushed, especially if they want you to urgently transfer money or give personal information.

HMRC will never ring up threatening arrest.

Tax scams come in many forms. Some offer a rebate while others threaten arrest for tax evasion.

Make sure to take your time and if you’re unsure, check HMRC scams advice on GOV.UK.

Support with tax scams

Send suspicious texts to 60599

Forward suspicious emails to phishing@hmrc.gov.uk

Report suspicious phone calls through GOV.UK

You can also call us directly, but only use the contact numbers on GOV.UK.

Protect your login details

Your HMRC account contains your personal information such as your bank account details. So don’t share your HMRC login with anyone, including your tax agent.

Help and support

HMRC wants to help you get your tax right. Lots of information and support is available which includes: