HMRC tax return early filing

• Online Self Assessment opens at the start of the new tax year. You can submit as soon as the tax year ends (6 April).
• Filing early doesn’t mean paying early. Your payment due dates stay the same (typically 31 January, and 31 July if Payments on Account apply).
• You can amend later. If new information arrives (e.g. a corrected dividend statement), you can submit an amendment within HMRC’s amendment window.

Example: For the 2024/25 tax year (6 Apr 2024–5 Apr 2025), you can file any time from 6 April 2025. You still pay by 31 January 2026 (and 31 July 2026 if Payments on Account apply).

• Budget certainty: See your bill months in advance so you can plan cash flow or set up Time to Pay if needed.
• Fewer errors: January rush = more typos and missing schedules. Filing now gives you space to check figures calmly.
• Faster refunds: If HMRC owes you money, you’ll generally receive it sooner by filing earlier.
• Avoid bottlenecks: HMRC helplines and identity checks are busiest in January. Resetting Government Gateway access or requesting a UTR is smoother now.
• Time to chase documents: Bank tax certificates, platform summaries or P11Ds can take time to reissue; early filers aren’t left waiting at the deadline.

• Access & IDs: Government Gateway user ID/password, UTR, National Insurance number.
• Income records: P60/P45, P11D, bank interest and dividend summaries, pension statements.
• If relevant:
  • Self-employment (SA103): income and allowable expenses (software, kit, mileage, use of home).
  • Property (SA105): rental statements, agent fees, repairs, finance cost restriction notes.
  • Capital gains (SA108): dates, proceeds, costs/fees, losses carried forward.
  • Foreign income (SA106): overseas interest/dividends/rents and any tax withheld.
• Reliefs/adjustments: Gift Aid, pension contributions, marriage allowance, student loan details.

Tip: You can complete most of the return now and add any late documents later. If something genuinely changes, submit an amendment within HMRC’s time limits.

• “If I file early, I have to pay early.” No. Payment dates don’t change just because you submit early.
• “Early returns get more HMRC attention.” There’s no evidence that filing in April triggers more scrutiny than filing in January. Clean, well-evidenced returns are what matter.
• “I should wait until I have every document.” If you’re missing something minor, file when you’re confident in the numbers and amend later if a genuine correction is needed.

• File online: anytime from 6 April after the tax year ends, up to 31 January.
• Pay: by 31 January (and 31 July if Payments on Account apply).
• Amendments: usually permitted up to 12 months after the 31 January filing deadline for that tax year.

Start now with Ftax SA100. You’ll get guided forms that mirror HMRC, built-in checks, a precise calculation, and an HMRC receipt, plus months of breathing room to plan your payment.