12 million tax returns, 100 days, and a Winter Fuel Payment line to check
What happened
On 23 October 2026 HM Revenue and Customs reminded people that there are 100 days left to file a Self Assessment tax return for the 2025 to 2026 tax year. The online filing and payment deadline is 31 January 2027. HMRC expects around 12 million people to file by then. There is an earlier deadline that is easy to miss. If you file on paper rather than online, your return is due by 31 October 2026. There is also a third date worth knowing. If you have PAYE income — wages or a pension taxed before you receive it — and you file online before 30 December, any tax you owe can be collected gradually through your tax code instead of in one payment. Two items in this year's returns have had particular attention. People in Self Assessment who received a Winter Fuel Payment will see it pre-filled on their return where possible. If your total income is over £35,000, you repay the Winter Fuel Payment through your Self Assessment bill, due by 31 January 2027. Separately, around 300,000 customers who pay the High Income Child Benefit Charge will have their Child Benefit details pre-filled. Myrtle Lloyd, HMRC's Chief Customer Officer, said: "The Self Assessment deadline is 100 days away so now is the ideal time to get ahead and file your tax return early."
Why this matters
Twelve million people is a lot of kitchen tables. Self Assessment is not only for business owners. It catches landlords, people with side income, higher earners with Child Benefit, some pensioners, and anyone with gains to declare. Filing early does not mean paying early. That is the single most useful thing to understand about this reminder, and the thing most people get wrong. You can submit your return in November and still not pay until 31 January. HMRC lists the benefits plainly. You find out how much you owe well before the deadline. You get more time to budget for it. If you have overpaid, your refund comes sooner. And you avoid penalties. Think about what that actually means for a household. A tax bill you discover on 29 January is an emergency. The same bill, known about in November, is a plan — three months to set money aside, or time to arrange a payment plan if you cannot. The other reason to move early is simpler. In late January, HMRC's phone lines and its online services are at their busiest, and so is every accountant in the country. Help is far easier to get in November.
What the evidence actually says
A few details in this announcement deserve a closer look. HMRC's 12 million figure is an expectation for the number of returns by 31 January 2027, not a count of returns already in. The announcement does not say how many people have already filed, or how many typically leave it to deadline day. It also does not state any penalty amounts. It says filing early helps you avoid penalties, without saying what they are. If you need those figures, the Self Assessment pages on GOV.UK are the place to check rather than a news story. On cryptoassets, the announcement is specific. Gains above the £3,000 tax-free allowance are subject to Capital Gains Tax and must be declared for the 2025 to 2026 tax year. That is a smaller allowance than many people remember, and it catches people who think of crypto as a hobby. For anyone using Making Tax Digital for Income Tax, the announcement confirms they still file and pay in the usual way by 31 January 2027. Finally, the pre-filling. Winter Fuel Payment and Child Benefit details will be pre-filled "where possible". Pre-filled is not the same as verified. The figures on your return remain your responsibility, so check them against your own records rather than assuming they are right.
Practical advice
If you need to file, here is the order that saves the most stress. First, work out which deadline applies to you. Paper returns are due by 31 October 2026. Online returns are due by 31 January 2027. If you want tax collected through your tax code, file online before 30 December. Second, gather your paperwork before you open the form. Bank interest, dividend statements, rental income and expenses, self-employed invoices, pension details, and records of any crypto disposals. Third, check your HMRC sign-in details work now, not on 30 January. Locked accounts and lost codes are the most common last-minute disaster, and they take days to resolve. Fourth, if you received a Winter Fuel Payment and your total income is over £35,000, expect to repay it through your bill and budget for it. Fifth, if you cannot afford the bill, say so early. HMRC can arrange payment plans, and your position is far better in November than in February. And on scams: criminals impersonate HMRC at exactly this time of year, by text, email and phone. HMRC's own advice is to check whether a request is genuine before sharing any personal information, never to click links in unexpected messages, and never to share your HMRC sign-in details with anyone. If a message creates sudden urgency about a refund or a fine, that urgency is the warning sign. Search "HMRC phishing and scams" on GOV.UK for the genuine contact details.
What to know
On 23 October 2026 HMRC marked 100 days to the Self Assessment deadline. Online returns and payment for the 2025 to 2026 tax year are due by 31 January 2027, and around 12 million people are expected to file. Paper returns are due much sooner, by 31 October 2026. Filing online before 30 December lets PAYE customers have tax collected through their tax code. Winter Fuel Payments will be pre-filled where possible, and are repayable through Self Assessment if total income exceeds £35,000. About 300,000 High Income Child Benefit Charge customers will have Child Benefit details pre-filled. Crypto gains above the £3,000 allowance must be declared. Filing early does not mean paying early, and it is the cheapest way to avoid a nasty surprise. Treat any urgent message about tax refunds or fines as a possible scam. Sources: HM Revenue and Customs, "Self Assessment deadline incoming – 100 days to go", 23 October 2026, https://www.gov.uk/government/news/self-assessment-deadline-incoming-100-days-to-go; HM Revenue and Customs, "Self Assessment tax returns", https://www.gov.uk/self-assessment-tax-returns This article is for general information and is not tax or financial advice. For your own circumstances, check GOV.UK or speak to a qualified tax adviser. It also does not replace advice from a doctor, pharmacist or other qualified healthcare professional.
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