Festive humbugs file 37k Christmas tax returns

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More than 4,600 self assessment taxpayers filed their tax return on Christmas Day alone, escaping from the festive frivolities

In total, 37,435 people filed between Christmas Eve and Boxing Day, HMRC said, suggesting that for some, festive filing is becoming as much a tradition as watching the King’s Speech (or avoiding the washing up). But the numbers were down on the previous year when HMRC received 40,072 returns over the same three days.

There were of course some hard core filers, with 359 returns submitted to HMRC between 1pm and 1.59pm on 25 December, while over 3,159 took the time out from festive preparation to file between 11am and 11.59 on Christmas Eve itself.

Not everyone’s convinced, though. When HMRC sent their staff down to Manchester Christmas market, turkey – not tax returns – was firmly on the menu when they were asked startled visitors about their plans to file. As much as anything imagine the shock of coming face to face with an HMRC official when you’re enjoying a mulled wine among the stalls. 

Now HMRC is reminding the up to 11 million self assessment taxpayers to get on with one of their least favourite jobs of the year, with the filing deadline now just one month away on 31 January.

Myrtle Lloyd, HMRC’s chief customer officer, said: ‘Millions of customers have already completed their tax returns and can start 2026 with one less thing to worry about.

‘For anyone yet to file, don’t leave it until the last minute. Filing now means you know exactly what you owe and have time to arrange payment. Search ‘Self Assessment’ on gov.uk to get started.’

There is also good news for some taxpayers, as the new high income child benefit charge (HICBC) PAYE digital service means thousands of child benefit claimants who are only in self assessment to pay HICBC can now opt out and can choose to pay the charge back through their tax code.

Eligible customers can call HMRC to de-register from self assessment before the filing deadline in a tax year. Where a tax return has already been sent, taxpayers can choose to de-register from the following tax year. HMRC will then amend their tax code and they will be registered to pay HICBC through PAYE.

Pensioners do not need to include their 2025 winter fuel payment, or pension age winter heating payment in Scotland, on their tax return for the 2024-25 tax year as payments received in autumn 2025 will be recovered in the 2025-26 tax return, not due until next year.

This will be the last normal year of filing self assessment tax returns for sole traders and landlords with a turnover above £50,000 as they will have to do quarterly reporting to HMRC under Making Tax Digital (MTD) for Income Tax from 6 April 2026. 

Useful links

Do I need to file a self assessment tax return? | 23 Dec 2025

HMRC guidance, HICBC PAYE digital service

FREE CPD module: MTD for Income Tax from April 2026

Updating engagement letters for MTD for Income Tax | 9 Dec 2025

Sara White | Editor, Business & Accountancy Daily

Sara White is editor of Business & Accountancy Daily at Croner. For leads and story pitches, please ...

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