Press release

44,800 customers opt to spread the cost as tax deadline looms

Self Assessment customers can set up a payment plan with HMRC to pay their tax bill.

As the deadline to submit a Self Assessment tax returns looms, nearly 44,800 people have sorted their tax bills totalling almost £148 million, by setting up a payment plan.

More than 7.7 million Self Assessment customers have already filed their tax return for the 2022 to 2023 tax year, but HM Revenue and Customs (HMRC) is reminding anyone who still needs to pay their tax bill should do so before the deadline on 31 January or risk facing a penalty.

Those who are unable to pay in full can check online to see if they can set up a monthly payment plan called Time to Pay. If they owe less than £30,000, they can use the affordability checker on GOV.UK to help decide the best arrangements for them. Interest will be applied to any outstanding balances from 1 February.

Myrtle Lloyd, HMRC’s Director General for Customer Services, said:

We want to help Self Assessment customers meet their obligations and there is no time like the present to choose the right payment option for you. Whether you choose to pay in instalments, via the HMRC app or using online banking, search ‘pay your Self Assessment tax bill’ on GOV.UK for a full list of options.

In addition to those who have set up an online payment plan, in December 2023, 28,794 customers used the free and secure HMRC app to pay more than £42 million in tax owed. Customers can also receive a tax refund via the app. They should include their bank account details when filing, so that if HMRC needs to make a repayment, they can do so quickly and securely.

For those who pay their current estimated tax bill via Payment on Account, the first instalment for the 2023 to 2024 tax year is due on 31 January.

A full list of payment options can be found on GOV.UK. There is also a video on YouTube that explains a customer’s Self Assessment tax bill and the different ways to pay.

How do I pay my Self Assessment tax bill?

HMRC will consider a customer’s reasons for not being able to meet the deadline for completing their Self Assessment on time. Those who provide HMRC with a reasonable excuse may avoid a penalty. The penalties for late tax returns are:

  • an initial £100 fixed penalty, which applies even if there is no tax to pay, or if the tax due is paid on time
  • after 3 months, additional daily penalties of £10 per day, up to a maximum of £900
  • after 6 months, a further penalty of 5% of the tax due or £300, whichever is greater
  • after 12 months, another 5% or £300 charge, whichever is greater

There are also additional penalties for paying late - 5% of the tax unpaid at 30 days, 6 months and 12 months. Interest will also be charged on any tax paid late.

People should be aware of the risk of falling victim to scams and should never share their HMRC login details with anyone, including a tax agent, if they have one. HMRC scams advice is available on GOV.UK.

Further information

More information about Self Assessment

44,781 customers have set up a self-serve Time to Pay arrangement between 6 April 2023 and 16 January 2024.

During January, we’re supporting customers who have queries about Self Assessment payments, repayments and who need help completing their tax return on our helpline.  For all other queries go online where you’ll find guidance, videos and tools that will help you. Go to GOV.UK and search ‘Self Assessment’.

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

It is important that customers let HMRC know of any changes to their circumstances. Customers can use the HMRC app to update their details including a new address or name. Customers also need to let us know if they’ve stopped being self-employed or need to change their business details. This can be done online at GOV.UK.

Updates to this page

Published 17 January 2024