Big changes coming to Self Assessment tax returns in the UK
Key Points
- HMRC will pre-fill Winter Fuel Payments on online Self Assessment returns
- Around 300,000 HICBC payers will see Child Benefit details pre-populated
- Earners over £35,000 repay the Winter Fuel Payment through Self Assessment
- Paper returns are due 31 October 2026, online returns by 31 January 2027
HMRC will pre-fill Child Benefit details for around 300,000 Self Assessment customers and add Winter Fuel Payments to online returns.
HM Revenue and Customs (HMRC) announced the changes ahead of World Mental Health Day on Saturday (10 October), as it urged taxpayers to start their 2025 to 2026 returns early.
Customers who received the 2025 to 2026 Winter Fuel Payment, or Pension Age Winter Heating Payments in Scotland, will see the payment pre-populated in their online tax return where possible.
HMRC told customers to check the figure and add it manually if it does not appear. Paper filers will need to add the payment to their return themselves.
Taxpayers with a total income over £35,000 will pay the Winter Fuel Payment back through their Self Assessment tax bill, which falls due by 31 January 2027.
Around 300,000 customers who pay the High Income Child Benefit Charge (HICBC) through Self Assessment will now see their or their partner’s Child Benefit payment details pre-populated on their online return.
HMRC said this would make it easier for liable customers to complete an accurate tax return.
Some customers can also pay the charge monthly through their salary using the PAYE digital service, which amends their tax code.
Customers signed up to Making Tax Digital for Income Tax still need to submit a Self Assessment return and pay any tax owed by 31 January 2027.
Self Assessment customers with PAYE income who file online before 30 December can have any tax owed collected through their tax code.
The deadline for paper tax returns for the 2025 to 2026 tax year is 31 October 2026, while online filers have until 31 January 2027.
The deadline to opt out of the 2026 to 2027 Winter Fuel Payment has already passed. Customers in Scotland can opt out of the Pension Age Winter Heating Payment until midday on 19 October 2026.
An HMRC-commissioned survey of more than 5,200 customers found that over 26% of people experience anxiety when tax or financial deadlines approach.
More than 24,000 customers filed their tax return on World Mental Health Day last year.
“Self Assessment doesn’t need to be overwhelming, by starting early you have time to prepare properly and complete your tax return in manageable bitesize chunks, which is always better,” said Myrtle Lloyd, chief customer officer at HMRC.
HMRC also shared several tips to reduce stress around Self Assessment, including:
- Gathering all records and personal income details before starting the return
- Starting the return, saving it and returning to it as many times as needed
- Taking time over the return, as an accurate submission avoids paying more tax than necessary
- Planning how to pay any tax owed, such as through monthly instalments instead of one large bill
Anyone unsure whether they need to file a 2025 to 2026 return can use the Self Assessment checker tool on GOV.UK. Taxpayers can also use the tool to register or notify HMRC that they no longer need to file.
