New services announced for Self Assessment customers as payment deadline approaches
Source: gov.uk (2025-07-24)

New services coming for Self Assessment customers to improve registration and stopping Self Assessment processes as well as make it easier to appeal penalties.

- HMRC’s Transformation Roadmap sets out digital improvements that will transform the UK’s tax and customs system by 2030.
- The second Payments on Account instalment for the 2024 to 2025 tax year is due by 31 July 2025.
People who pay their tax through Self Assessment are to benefit from new services, making the process simpler and easier, the Government has announced.

HM Revenue and Customs (HMRC) has set out a series of measures, as part of its Transformation Roadmap (https://www.gov.uk/government/publications/hmrc-transformation-roadmap) (published 21 July), to support customers when they interact with the department. These include:
- improvements to the digital Self Assessment registration and opt out processes
- introducing enhanced on-screen messages to reassure customers and reduce the need for them to chase progress on enquiries
- and improving the late filing and late payment penalties online appeals process
The services are announced as millions of Self Assessment customers are expected to make their second Payments on Account instalment by the end of this month. HMRC is expecting more than 12 million people to file a tax return this year and pay any tax owed. And for many, they will pay in instalments known as Payments on Account (https://www.gov.uk/understand-self-assessment-bill/payments-on-account). These payments help customers spread the cost of their tax bill by making 2 instalments, which is half the amount of tax a customer owed last year.

HMRC’s Transformation Roadmap sets out its ambitious plans to become a digital first organisation by 2030, with 90% of customer interactions taking place digitally, and includes further enhancements to services for Self Assessment customers.

The roadmap sets out more than 50 IT projects, services and measures that, once delivered, will transform the UK’s tax and customs systems, simplifying processes and making it easier to pay the tax that funds public services and deliver the government’s Plan for Change.

James Murray, Exchequer Secretary to the Treasury, said:

The government is modernising the service that HMRC offers for British people and businesses. Our new payment plans for Self Assessment will save people time and effort with their tax affairs and help them avoid making mistakes.

This new service forms part of our recently published HMRC Transformation Roadmap. We are going further and faster to reform HMRC, to make life easier for taxpayers and help deliver the economic growth at the heart of the Plan for Change.

HMRC is encouraging customers to get ahead this summer by filing their Self Assessment tax return for the 2024 to 2025 tax year early – such as at the same time as settling their Payment on Account - and explore flexible payment options ahead of the 31 January 2026 deadline. If customers file early, they will know how much tax they owe and may be able to reduce their next Payment on Account if their income has decreased. It also means that if a refund is due, it can be received sooner.

Myrtle Lloyd, HMRC’s Chief Customer Officer, said:

Filing your tax return early, making payments on account and setting up a manageable payment plan are three simple steps you can take to help stay in control of your tax affairs, so why not tick off all these at once? The deadline for the next Payments on Account is due and it’s the ideal opportunity to file your next tax return early and get a big chunk of tax admin crossed off your to do list.

Paying on time avoids any potential penalties and interest as HMRC charges a late payment penalty from the day after the deadline. Payments can be made quickly, securely and at any time via the HMRC app, which also allows customers to check their tax account, view their payment history, and set up or manage a payment plan. A full list of payment options is available on GOV.UK.

To help customers spread the cost of their tax bills, HMRC offers a range of payment options, including weekly or monthly Budget Payment Plans. These plans allow customers to make regular payments towards their next tax bill, even before filing their return. It is a simple and effective way to stay on top of their tax and avoid a large bill at the end.

Anyone who thinks they may need to complete a tax return for the 2024 to 2025 tax year can use the checker tool (https://www.gov.uk/check-if-you-need-tax-return) on GOV.UK to find out. New entrants to Self Assessment - or those who need to re-register - must register (https://www.gov.uk/register-for-self-assessment) to receive their new Unique Taxpayer Reference before they can file their return. The registration deadline is 5 October 2025.

It is important that customers let HMRC know by 31 January 2026 if they are due to file a return for this year and think they don’t need to, or they may be charged a penalty. This can be done online at GOV.UK.

Further information

The Transformation Roadmap was published on 21 July 2025 and sets out digital improvements, services and measures that, once delivered, will transform the UK’s tax and customs system by 2030.

This year’s first Payments on Account for Self Assessment customers was due on 31 January 2025 and the second one is due on 31 July 2025. If there is any further tax to pay after these two payments have been made, the balance will be payable on 31 January 2026. This is also the date when the first payment on account for the tax year 2025 to 2026 is due.

Get help filling in sections of your tax return (https://www.gov.uk/government/collections/get-help-filling-in-your-self-assessment-tax-return) using helpsheets, videos and guidance.

Sole traders and landlords with a qualifying income over £50,000 will be required to use Making Tax Digital (MTD) for Income Tax from 6 April 2026. This marks a significant change and individuals with qualifying income will need to keep digital records, use MTD-compatible software and submit quarterly summaries of their income and expenses to HMRC. These digital requirements will help businesses save time through more efficient record-keeping, reduce errors in tax calculations, and provide a clearer picture of their tax obligations throughout the year. HMRC is urging eligible customers to sign up to a testing programme (https://www.gov.uk/guidance/sign-up-your-business-for-making-tax-digital-for-income-tax) on GOV.UK and start preparing now. Agents can also register their clients (https://www.gov.uk/guidance/sign-up-your-client-for-making-tax-digital-for-income-tax) via GOV.UK.

It is important that customers let HMRC know if there are any changes in details or circumstances (https://www.gov.uk/tell-hmrc-change-of-details/income-changes) such as a new address or name, or if they are no longer self-employed or their business has closed. They should not assume someone else will update HMRC on their behalf.

If customers no longer need to do Self Assessment (https://www.gov.uk/stop-being-self-employed), they will need to tell HMRC before the date the return is due to be filed.

HMRC provides a wide range of support, including step-by-step guides, video tutorials on YouTube, and updated guidance on filing early and paying tax bills.

Customers should remain vigilant against scams. Criminals often target Self Assessment customers with phishing emails, texts, and calls. Always check the sender is genuine by searching ‘HMRC phishing and scams’ on GOV.UK. Never share your HMRC sign-in details.