Changes coming to tax returns for parents and pensioners in Britain
Key Points
- HMRC will pre-fill 2025 Winter Fuel Payments on online Self Assessment returns.
- Pensioners with income over £35,000 will repay it through their tax bill.
- Around 300,000 Child Benefit charge payers will see payment details pre-filled.
- Online returns are due by 31 January 2027, paper returns by 31 October 2026.
- Crypto gains above £3,000 must be declared on the 2025 to 2026 return.
HM Revenue and Customs (HMRC) will pre-fill Winter Fuel Payment and Child Benefit details on 2025 to 2026 tax returns. HMRC announced the changes as it marked 100 days until the 31 January 2027 Self Assessment deadline.
Pensioners in Self Assessment who received the 2025 Winter Fuel Payment, or the Pension Age Winter Heating Payment in Scotland, will find the payment already listed on their online return where possible.
Those with a total income over £35,000 will pay the money back through their Self Assessment tax bill, which falls due by 31 January 2027.
HMRC said customers should check the figure and add it manually if it does not appear. Paper filers must add the payment to their return themselves.
Around 300,000 people who pay the High Income Child Benefit Charge through Self Assessment will also see their own or their partner’s Child Benefit details pre-filled. HMRC said this will make it easier for liable customers to complete an accurate tax return.
Some of these customers can instead pay the charge monthly through their salary using the PAYE digital service. The service amends the customer’s tax code to collect the charge.
Around 12 million people must file their Self Assessment returns online by 31 January 2027. The deadline for paper returns falls much sooner, on 31 October 2026.
“The Self Assessment deadline is 100 days away so now is the ideal time to get ahead and file your tax return early,” said Myrtle Lloyd, Chief Customer Officer at HMRC.
“Guidance and support are available on GOV.UK to help you file your tax return,” Lloyd added.
Self Assessment customers with PAYE income who file online before 30 December can have any tax owed collected through their tax code.
UK cryptoasset owners must pay Capital Gains Tax on gains above the £3,000 tax-free allowance and declare them on their 2025 to 2026 return.
People signed up to Making Tax Digital for Income Tax still need to file a Self Assessment return in the usual way and pay any tax owed by 31 January.
Anyone new to Self Assessment must first register with HMRC to receive a Unique Taxpayer Reference, which they need to file their return.
HMRC also warned that criminals often impersonate the tax authority to steal money or personal information. It urged people never to click on links in unexpected messages or share their HMRC sign-in details.
