File your Self Assessment tax return and pay your tax bill by 31 January 2022

News article

HM Revenue & Customs (HMRC) is reminding Self Assessment customers to complete and pay their 2020-21 tax return

If you need to complete a Self Assessment tax return you must send it and pay any tax you owe to HMRC by the deadline of midnight on Monday 31 January 2022. Find out who must send a tax return.

How to send you tax return and pay your bill

You'll need to register for Self Assessment if you didn't send a tax return last year. Once registered you can file your Self Assessment tax return online, or use commercial software.

You also need to pay your Self Assessment tax bill by the same deadline of 31 January 2022.

HMRC is also reminding Self Assessment customers that they must declare on their tax return if they have received any grants or payments from COVID-19 support schemes in the last tax year (6 April 2020 to 5 April 2021).

Penalties for late filing

You'll get a penalty if you need to send HMRC a Self Assessment tax return and you miss the deadline for submitting it or paying your bill. You'll pay a late filing penalty of £100 if your tax return is up to 3 months late. You'll have to pay more if it's later, or if you pay your tax bill late. You'll be charged interest on late payments.

However HMRC recognises the pressure faced this year by Self Assessment taxpayers and their agents so is waiving late filing and late payment penalties for one month meaning:

  • anyone who cannot file their return by the 31 January deadline will not receive a late filing penalty if they file online by 28 February 2022
  • anyone who cannot pay their Self Assessment tax by the 31 January deadline will not receive a late payment penalty if they pay their tax in full, or set up a Time to Pay arrangement, by 1 April 2022

Interest will be payable from 1 February 2022, as usual, so it is still better to pay on time is possible

Help with Self Assessment

HMRC recognises that some customers may be worrying about paying their tax bill. Customers can access support to help pay any tax owed, and may be able to set up their own affordable monthly payment plan online by using HMRC’s self-serve Time to Pay facility. Customers should contact HMRC for help if they have concerns about paying their bill.

Find out how to get help with Self Assessment.

First published 5 January 2022