HMRC Self Assessment: 4,606 filed on Christmas Day

Date: January 2, 2026

As the HMRC self assessment tax return deadline draws closer, figures show thousand’s filed over the Christmas period. 37,435 people filed between Christmas Eve and Boxing Day and 4,606 submitting their self assessment return on Christmas Day itself. GOV.UK

The latest data from HM Revenue & Customs (HMRC) highlights a growing trend of early submissions over the festive period, suggesting that managing the self assessment process early is increasingly embraced by UK taxpayers. GOV.UK

Festive Filing Figures Highlight Early Action Ahead of Self Assessment Deadline

HMRC’s breakdown of self assessment tax return activity over the Christmas period shows:

22,350 returns filed on Christmas Eve (24 December), with the busiest hour between 11:00 and 11:59.
4,606 returns submitted on Christmas Day (25 December), peaking between 13:00 and 13:59.
10,479 returns completed on Boxing Day (26 December), with the busiest hour between 15:00 and 15:59.

In total, 37,435 taxpayers filed their tax return over the three-day festive period — a clear indicator of proactive behaviour ahead of the self assessment tax return deadline. GOV.UK

HMRC Encourages Early Filing to Avoid Last-Minute Rush

With just weeks to go until the 31 January deadline, HMRC is encouraging anyone who hasn’t yet filed their self assessment tax return to do so now. Filing early gives taxpayers certainty over their liabilities and more time to arrange payments, helping to avoid the stress of last-minute submissions and potential penalties.

Myrtle Lloyd, HMRC’s Chief Customer Officer, emphasised that filing sooner rather than later can enable customers to plan effectively and finalise their tax obligations well before the deadline.

What are the Self Assessment tax return deadlines?

The deadline for completing your HMRC Self Assessment tax return online for the tax year 6 April 2024 to 5 April 2025 is 31 January 2026. (The deadline for paper returns has already passed, being 31 October 2025).

As of 5 January 2026, HMRC calculates 5.65 million returns are still to be filed. It is prudent to file these as soon as possible, as the system often encounters problems nearer the deadline (especially on 31 January) as people rush to complete their returns on time and the online system becomes overloaded.

Rushing at the last minute can also lead to entering errors on a return, which in turn, could lead to penalties for incorrect filing or an increased liability thorough over declaring income by mistake.

Who needs to complete a Self Assessment tax return?

A HMRC self assessment tax return needs to be completed in the following circumstances. (Even if you have not earned any income outside of PAYE in the tax year):

If HMRC has issued a tax return to you. This needs to be returned
If Child Benefit is received by either yourself or your partner and either of you had an annual income of more than £50,000
Earned less than £1,000 but would like to pay voluntary Class 2 NI Contributions which would protect entitlement to State Pension and certain other benefits
If you have received more than £2,500 in other untaxed income, this could include:

- - Tips or commission
  - Money from renting out a property
  - Foreign income
  - If you have received Income from savings, investments and dividends
  - By self-employed sole traders who earned more than a £1,000
  - Those who are a partner in a business partnership
  - Individuals with an annual income over £100,000

Help in paying your tax bill

HMRC will only consider assisting taxpayers struggling to pay their tax bill once their tax return has been submitted. Once a taxpayer has completed their tax return and knows how much tax they owe, they can set up a payment plan to help spread the cost of their tax liabilities.

This is available online for liabilities up to £30,000, spread out over a maximum of 12 monthly direct debits. Interest is applicable to outstanding balances from 1 February 2021. If a taxpayer’s debts are greater than £30,000 or they require longer than 12 months to pay their debts in full, a time to pay request can be made direct to HMRC. Again, HMRC will only consider a request once the 2023/24 tax return has been submitted.

What Taxpayers Should Know

The 31 January self assessment deadline applies to online filing for the relevant tax year, missing it may result in penalties.
More than 97% of self assessment tax returns are now submitted online, reflecting the shift to digital filing
Taxpayers can also choose to set up payments through PAYE codes if they file before 30 December, or explore other payment options once their return is submitted.

How Alexander & Co Can Help

If you’re yet to file your self assessment tax return, Alexander & Co’s expert team can support you through the process. From preparing returns to advising on tax planning and payment strategies. Filing ahead of the deadline not only avoids fines but can also provide peace of mind as the end of January approaches.

Our specialist tax team assists a wide range of clients’ HMRC self assessment submissions each year. We calculate tax liabilities to ensure they are only paying the correct amount of tax they ought to. We also work to make sure businesses are structured in the most tax efficient way to suit personal needs.

Our team also provides help and advice on Time to Pay. Here, we can ensure all required information, including cashflows, budgets, forecasting and business plans are robust and up to date.

Contact Alexander & Co

For more information, please contact our tax advice team on 0161 832 4841. Alternatively, email info@alexander.co.uk or simply fill out the form below.