31 January 2027:
the Self Assessment deadline explained

31 January 2027 is the ordinary Self Assessment deadline for the 2025 to 2026 tax year, the year that ended on 5 April 2026. It sits inside the first year of Making Tax Digital for Income Tax, which is why it causes confusion. Some people assume that because they now send quarterly updates, the old return has gone. It has not. Others assume the new penalty points apply to it. They do not.

This page explains what is due on 31 January 2027, which rules apply to it, and why it matters for Making Tax Digital even if you have never used the service.

“If you use Making Tax Digital for Income Tax from 6 April 2026, current penalties will apply to your 2025 to 2026 tax return deadline of 31 January 2027.”

What is due on 31 January 2027

Three things fall on the same day:

The paper return deadline, 31 October 2026, has already passed. If you file online and want HMRC to collect what you owe through your PAYE tax code, the return has to be in by 30 December 2026.

Each payment on account is half of the tax you owed for the previous year. You do not have to make them if your last bill was under £1,000, or if you paid more than 80% of your tax outside Self Assessment, for example through PAYE. The second payment on account for 2026 to 2027 is due by 31 July 2027.

File it the usual way, even if you use Making Tax Digital

GOV.UK is clear on this. You still need to submit a Self Assessment tax return as you normally do for the tax year before you start using Making Tax Digital for Income Tax. For the tax years after that, you use your Making Tax Digital software to complete and submit your return.

For the first group, who started on 6 April 2026, that means:

• the 2025 to 2026 return, due 31 January 2027, is an ordinary Self Assessment return;
• the 2026 to 2027 return, due 31 January 2028, is the first one submitted through compatible software, after the four quarterly updates.

Filing "as you normally do" covers whatever you used before: HMRC's online service, an accountant, or commercial software. Some products that support Making Tax Digital also file ordinary Self Assessment returns; HMRC's guidance on choosing software shows which do. If you took part in HMRC's testing for 2024 to 2025 or 2025 to 2026, HMRC's dedicated support team can help with submitting the 2025 to 2026 return.

Keep the two years apart in your records. Everything dated up to 5 April 2026 belongs to this return. Everything from 6 April 2026 belongs to the Making Tax Digital year.

The current penalties still apply

The new points-based penalties start with the 2026 to 2027 tax year for people who joined in April 2026, and from April 2027 they apply to everyone who submits a personal Self Assessment return. The 2025 to 2026 return is under the current rules for everyone.

If the return is late, GOV.UK lists these late filing penalties:

• an initial £100 penalty;
• after 3 months, additional daily penalties of £10 per day, up to a maximum of £900;
• after 6 months, a further penalty of 5% of the tax due or £300, whichever is greater;
• after 12 months, another 5% or £300, whichever is greater.

If the tax is paid late, there are penalties of 5% of the tax unpaid at 30 days, at 6 months and at 12 months, and interest is charged on the amount owed. Late payment interest is set at the Bank of England base rate plus 4%.

Late filing penalties for a 2025-26 return, by how late it is

• 1 day late£100
• 3 months late, then dailyup to £1,000
• 6 months lateat least £1,300
• 12 months lateat least £1,600

You must pay a penalty within 30 days of the date on the notice. If you have a reasonable excuse, you can appeal. The late filing penalty calculator works out the amounts for your own dates, and the late payment interest calculator shows what paying after the deadline would add.

Under the new rules, by comparison

From the 2026 to 2027 return onwards, a late return works differently. It gets a penalty point rather than an automatic £100. A £200 penalty is charged once you reach 4 points. Late payment penalties are percentage-based and start later: nothing for the first 15 days, then 3% of the tax owed at day 15 and day 30 for 2026 to 2027, with a longer allowance in your first year. The 31 January 2028 page sets these out. None of it applies to the return due on 31 January 2027.

The return that decides April 2027

The 2025 to 2026 return matters beyond its own deadline. HMRC uses the qualifying income on it to decide who must use Making Tax Digital from 6 April 2027. Qualifying income is your self-employment and property turnover added together, before expenses and before tax allowances. If it is more than £30,000, you are in.

GOV.UK says HMRC assesses your qualifying income by checking the Self Assessment return you submitted for the previous tax year. Filing late does not change what your income was: if it was over £30,000, the rule applies to you, and HMRC says it is your responsibility to check whether you need to sign up even if no letter arrives. Changes that take qualifying income above the threshold after the start of a tax year are not considered for that year.

So the 31 January 2027 return is worth doing early, for two reasons. It gets the deadline out of the way, and it tells you, two months ahead, whether you need to be ready for Making Tax Digital on 6 April 2027. The page on the April 2027 threshold explains the test.

A plan for the return

HMRC's October 2026 press release encourages people to start early, and the overlap with Making Tax Digital is a good reason to.

1. Gather the 2025 to 2026 figures. Business income and expenses for 6 April 2025 to 5 April 2026, rental income and costs, and any other income: employment, savings, dividends, pensions.
2. Work out qualifying income from the same figures: self-employment turnover plus property income, before expenses. The MTD requirement checker does the sum.
3. File the return the way you normally do.
4. Pay by 31 January 2027, including the first payment on account for 2026 to 2027 if the return shows you need to make one. If you cannot pay in full, contact HMRC about a payment plan before the deadline.

If you are in the first Making Tax Digital group

You have two years open at once in January. The 2025 to 2026 return is due on 31 January 2027, and the third quarterly update of 2026 to 2027 is due a week later, on 7 February 2027. Finish the return first, because it is the one with a penalty attached if it is late. The quarterly update carries no penalty points in 2026 to 2027, though it is still required.

The figures in your first two quarterly updates also help with the payment. They show roughly what 2026 to 2027 looks like, which tells you whether the first payment on account, based on 2025 to 2026, is likely to be too high or too low. If your income has fallen, you can ask HMRC to reduce your payments on account.

For landlords, sole traders and gig workers

Landlords report 2025 to 2026 rental income on the property pages of the return as usual. Joint owners report their share. The same rental income counts towards qualifying income for April 2027.

Sole traders report the trade's income and expenses for the year. The turnover figure, before expenses, is the one HMRC tests for Making Tax Digital.

Gig and platform workers often find the turnover on the return is much higher than the profit, because fuel, vehicle and phone costs are large. That turnover is what decides whether you join Making Tax Digital, so check it against £30,000 once the return is done.

If the return puts you in scope but you cannot use software

Some people whose 2025 to 2026 return puts them over £30,000 cannot reasonably keep digital records or use software. GOV.UK describes this as being digitally excluded: for example, where your age, health condition or disability stops you using a computer, tablet or smartphone, or where you cannot get internet access at home or at work because of your location. HMRC considers each case individually and does not accept, on their own, reasons such as having filed on paper before or being unfamiliar with accounting software.

If that applies to you, apply for an exemption by calling or writing to HMRC through Self Assessment general enquiries. GOV.UK says you can already apply for an exemption from 6 April 2027, that HMRC aims to respond within 28 calendar days, and that you can appeal up to 30 days after the date on its letter. If you are exempt, you keep filing a Self Assessment return as normal.

After 31 January 2027

The third quarterly update of 2026 to 2027 is due on 7 February 2027. Making Tax Digital starts for the £30,000 group on 6 April 2027. The full list is on the deadlines hub. The glossary explains Self Assessment, payments on account and the late filing penalty, and the guide to HMRC late filing penalties covers the current rules in more depth.