Self Assessment
Tax Returns
You must send a Self Assessment tax return if, for example, you were self-employed and earned more than £1,000, were a partner in a business partnership, or had untaxed income such as rent, dividends or foreign income. Online returns, and the tax owed, are due by 31 January after the end of the tax year. We prepare and file personal tax returns for individuals, directors and the self-employed.
Who this is for
- Sole traders who earned more than £1,000 from self-employment
- Partners in a business partnership
- Landlords, and anyone with untaxed income such as rent, dividends, savings interest or foreign income
- People with Capital Gains Tax to pay, or a High Income Child Benefit Charge not collected through PAYE
- Non-UK residents with taxable UK income
How we help
- Confirm whether you need to file and, if so, register you for Self Assessment
- Prepare and file your return online, including self-employment, property, dividend and foreign income
- Explain your bill, including payments on account and the balancing payment
- Flag when Making Tax Digital for Income Tax will apply to you
What’s included
- Self Assessment registration where needed
- Personal tax return prepared and filed online
- Tax calculation and payment schedule
- Payments on account reviewed against your expected income
Key dates and figures
Checked against GOV.UK on 24 September 2026. Rates and thresholds change, so confirm how they apply to your own circumstances before acting on them.
- Register for Self Assessment
By 5 October 2026 if you are filing for the first time for 2025 to 2026
Source: Check how to register for Self Assessment- Paper return deadline
31 October 2026 for the 2025 to 2026 tax year
Source: Self Assessment tax returns- Online return and payment deadline
31 January 2027 for the 2025 to 2026 tax year
Source: Self Assessment tax returns- Payments on account
31 January and 31 July, each usually half of the previous year’s tax bill
Source: Understand your Self Assessment tax bill: payments on account- Late filing penalty
£100, then £10 a day after 3 months (up to £900), with further penalties at 6 and 12 months
Source: Self Assessment tax returns- Making Tax Digital for Income Tax
Sole traders and landlords: from 6 April 2026 above £50,000 qualifying income, 6 April 2027 above £30,000, 6 April 2028 above £20,000
Source: Find out if and when you need to use Making Tax Digital for Income Tax
Self Assessment: Frequently Asked Questions
Plain answers to the questions we are asked most often.
You must send a return if, in the last tax year, you were self-employed as a sole trader and earned more than £1,000, were a partner in a business partnership, had Capital Gains Tax to pay, or had to pay the High Income Child Benefit Charge outside PAYE.
You may also need to file if you had untaxed income, such as rent, tips and commission, savings interest, dividends or foreign income, or if you are not resident in the UK but have taxable UK income.
For the 2025 to 2026 tax year, you must tell HMRC by 5 October 2026 if you need to file and have not done so before. Paper returns must reach HMRC by 31 October 2026. Online returns, and any tax you owe, are due by 31 January 2027.
Payments on account are advance payments towards your next tax bill, including Class 4 National Insurance if you are self-employed. They are due by 31 January and 31 July, and each is usually half of the previous year’s bill.
You do not have to make them if last year’s bill was less than £1,000, or if more than 80% of the tax you owed was already collected at source, for example through your tax code.
A late return attracts an initial £100 penalty. After three months, daily penalties of £10 apply up to a maximum of £900. After six months there is a further penalty of 5% of the tax due or £300, whichever is greater, and the same again after twelve months.
Late payment attracts penalties of 5% of the unpaid tax at 30 days, 6 months and 12 months, plus interest.
It applies to sole traders and landlords whose qualifying income from self-employment and property is over the threshold: £50,000 from 6 April 2026, £30,000 from 6 April 2027 and £20,000 from 6 April 2028, each based on an earlier tax year. Those affected keep digital records and send quarterly updates through compatible software.
You still file a Self Assessment return for the tax year before you start, and partnerships will follow at a date HMRC has yet to set.
Related services
Annual Accounts
Statutory year-end accounts and financial statements for companies, partnerships, and sole traders, prepared for filing at Companies House and HMRC.
Payroll & Bookkeeping
PAYE and Real Time Information payroll, workplace pension administration, and ongoing bookkeeping with management accounts.
Corporation Tax (CT600)
CT600 return preparation and filing, with available reliefs, allowances, and deadlines managed on your behalf.
Speak to Our Team
Tell us about your business or your personal tax affairs, and we will explain how we can help.
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