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FILE YOUR TAX RETURN EARLY

Updated 16 May 2023


CONTENTS

 1.  Filing online
 2.  Getting someone to help you with your tax return
 3.  What you need before you start
 4.  The deadlines
 5.  How and when to pay your bill
 6.  If you’re worried about your tax bill
 7.  Budgeting to pay your tax bill
 8.  If you’ve paid too much tax
 9.  What to do if your circumstances change
 10. Protect yourself against scams
 11. Help and support

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© Crown copyright 2023

This publication is licensed under the terms of the Open Government Licence v3.0
except where otherwise stated. To view this licence, visit
nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the
Information Policy Team, The National Archives, Kew, London TW9 4DU, or email:
psi@nationalarchives.gov.uk.

Where we have identified any third party copyright information you will need to
obtain permission from the copyright holders concerned.

This publication is available at
https://www.gov.uk/government/publications/file-your-self-assessment-tax-return-early/file-your-tax-return-early

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.

File your Self Assessment tax return online.

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.

Find out how to get help with Self Assessment tax returns.

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

There is detailed guidance on GOV.UK to let you know what information you need
to complete your 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.

Find out how to pay your Self Assessment tax bill.

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.

Understand your Self Assessment tax bill - payments on account.

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.

Find out what to do if you cannot pay your tax bill on time.

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:

 * HMRC’s digital assistant - the assistant will help you find information, and
   if you can’t find what you’re looking for you can ask to speak to an adviser

 * guidance notes and help sheets and YouTube videos provide a wealth of
   information if you’re stuck or confused

 * live webinars where you can ask questions or if you can’t join, you can watch
   recorded webinars on demand

 * the HMRC app and the Personal Tax Account - you can instantly find your
   Unique Taxpayer Reference, make a Self Assessment payment, get your National
   Insurance number and get your employment income and history for your tax
   return

 * technical support for HMRC online services for help signing into online
   services

 * email updates - subscribe to HMRC email updates so you don’t miss out on the
   latest information on Self Assessment

 * social media updates - follow HMRC on Twitter, Facebook, Instagram and
   LinkedIn to get the latest updates on Self Assessment services and useful
   reminders

 * if you need extra support to help your with Self Assessment you can contact a
   voluntary or community sector organisation who can provide you with help and
   advice, or you can get support directly from HMRC

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