Self-employed workers on the lowest incomes are significantly more likely to miss the Self-Assessment filing deadline than higher earners.

Those below the basic rate tax threshold are filing late at nearly double the rate of higher and additional rate taxpayers, a Freedom of Information (FoI) request submitted to HMRC by pension provider, PensionBee has revealed.

The data, covering tax years 2019-20 to 2023-24, shows that in the most recent year, 5.9% of below basic rate tax self-employed filers submitted their return after the 31 January deadline, compared with 3.1% of basic rate taxpayers, 2.7% of higher rate taxpayers and 2.6% of those paying additional rate tax.