Notably, 342 individuals submitted their forms during the final hour of 2025, beating the bells to complete their obligations for the 2024–25 tax year.

The busiest period across the festive break occurred between 11:00 am and 11:59 am on 31 December, when 3,927 returns were lodged. New Year’s Day also saw significant activity, as 19,789 people bypassed traditional festivities to finalise their paperwork. Despite these efforts, a substantial workload remains; while more than 6.36 million taxpayers have successfully submitted their returns, nearly 5.65 million have yet to file before the deadline.

With the 31 January cut-off rapidly approaching, HMRC warns that missing the deadline carries immediate financial consequences. An initial fixed penalty of £100 applies to late submissions, even if there is no tax to pay or if the tax due is paid on time. Penalties escalate significantly over time, with additional daily fines commencing after three months, followed by percentage-based surcharges of at least £300 at the six and twelve-month marks. Furthermore, interest applies to any unpaid tax remaining after the deadline.

Myrtle Lloyd, HMRC’s Chief Customer Officer, noted that the “clock is ticking” and urged those who have not yet started to visit GOV.UK immediately. To assist the process, the tax authority emphasises that returns can be saved and revisited as needed before submission. Payment is not required immediately upon filing but must be cleared by the deadline. Taxpayers are encouraged to use the HMRC app to set due-date notifications and facilitate payment.

This year brings specific changes to reporting requirements. Individuals paying the High Income Child Benefit Charge can now opt to pay through their tax code via the new PAYE digital service, provided they notify HMRC before the deadline. Additionally, taxpayers are advised that the 2025 Winter Fuel Payment should not be included in the current 2024–25 return, as these will be addressed in the subsequent tax year. Those unable to meet the deadline due to reasonable excuses must contact HMRC before 31 January to discuss their circumstances.