How to File a UK Self Assessment Tax Return in 2027
Are you self-employed? Are you a landlord? Do you have income that has not been taxed? Then you must sign up for Self AssessmentUK Self Assessment tax return — The system for reporting income that is not taxed at source — self-employment, rent, foreign income — to HMRC by 31 January each year.Click for official info ↗. You get a UTRUnique Taxpayer Reference — The 10-digit number HMRC assigns for Self Assessment. You need it to file a UK tax return.Click for official info ↗. You must file your return by 31 January after the tax year ends. File online. Pay by the deadline. Watch out for payments on account. They can surprise you. From 6 April 2027 the trading allowance rises to £3,000, the Making Tax Digital limit drops to £30,000, and property and savings income is taxed at 24%, 44% and 49%.
At a glance
- Cost:
- Free to file yourself
- Total time:
- 1–2 hours (plus registration wait)
- Steps:
- 8 steps
- Where to apply:
- gov.uk
Last reviewed November 2026 against official sources. Re-checked every 6 months · next review due May 2027.
The Steps
Follow these in order
Each card shows the phase, expected time, and any cost. Data checked against official UK sources(November 2026).
0 of 8 steps
- Before You Go 15 min
Check whether you must file
You must file if you are self-employed and earn over £1,000, or if you are a landlord and earn £1,000+ in rent. From 6 April 2027 the trading allowance rises to £3,000 (Budget 2026). Self-employed and miscellaneous income up to £3,000 a year will no longer need to be declared or taxed. You must file if you are a company director with income that has not been taxed. An example is dividends above the allowance. You must also file if you have other untaxed income. This includes savings, foreign income, and tips. Do you have to pay the High Income Child Benefit Charge? Then you must file too. This is based on an adjusted net income over £60,000 in total. The limit can change. Check the rules for this year each year.
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- Before You Go 15 min
Check Making Tax Digital for Income Tax
From 6 April 2026, some people must also use Making Tax Digital for Income Tax. This covers sole traders and landlords. It applies if your qualifying income is over £50,000 in total. Qualifying income is your self-employment and property income, before costs. You must use software that works with Making Tax Digital. You send updates through the year, plus a final declaration. The limit drops to £30,000 from 6 April 2027 and to £20,000 from 6 April 2028.
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- Before You Go 10–15 working days
Register for Self Assessment and get your UTR
Is this your first time? Sign up online. If you are self-employed, you sign up for Class 2 NICs and Self Assessment at the same time. HMRC posts your 10-digit UTR to you. It comes within 10–15 working days. If you live abroad, it takes 21 days. Then HMRC sends a Government Gateway activation code. Sign up by 5 October after the tax year you owe tax for.
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- Fill / Prepare 2–4 hours
Gather income and expense records
This is for the 2025/26 tax year. The year runs from 6 April 2025 to 5 April 2026 and covers the records below. Collect records of your pay from a job. Your P60 shows this. Collect your self-employment invoices. Collect records of costs you can claim. Collect records of rent you were paid. Add savings interest, dividends, pension payments you made, and Gift Aid. The tax-free personal allowance is £12,570 (2025/26). From 6 April 2027, property and savings income are taxed at 24% (basic rate), 44% (higher rate) and 49% (additional rate), above the main 20%/40%/45% rates. The personal allowance stays at £12,570 for 2027/28.
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- Fill / Prepare 1–2 hours
File the return online
Sign in with your Government Gateway account at tax.service.gov.uk. The online form takes you through each part, step by step. It works out the tax for you. For 2025/26: paper returns are due by 31 October 2026, and online filing and payment are due by 31 January 2027. If you file a paper return by 31 October, HMRC works out the tax for you and tells you how much to pay by the following 31 January. Save your work as you go. Send the return before the deadline.
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- Submit & Pay 15 min
Pay what you owe
Tax for the year is due on 31 January. This is the online filing date. HMRC also asks for "payments on account". These are payments in advance for next year. Each one is 50% of your bill. They are due on 31 January and 31 July. Pay by bank transfer, debit card, or Direct Debit. Set money aside for these payments.
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- Follow Up Ongoing
Check your bill and keep records
Your online account shows your payments. It shows your statements. It shows dates coming up. Keep your records for 5 years after the 31 January deadline for sending your return. If you file late, you pay £100 at once. The fine then grows. If you pay late, you pay interest. You also pay 5% extra charges at 30 days, 6 months, and 12 months.
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- Receive —
Confirmation and refunds
You get a confirmation on screen when you file. You also get a receipt by email. Did you pay too much tax? HMRC pays it back to your bank within days. Or they can keep it for future bills, if you prefer that. HMRC never phones and threatens to arrest you. That is a scam.
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Calculator
UK Income Tax Calculator
Estimate Income Tax + employee National Insurance for employment income in England, Wales, and Northern Ireland (standard case, no Scotland).
Estimated take-home pay
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Income Tax
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National Insurance (Class 1)
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Effective deduction rate
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Estimate only. Estimate only, standard case: employment income, England/Wales/NI, no Scotland, no student-loan repayments, no Marriage Allowance, no blind person allowance. HMRC / your P60 governs. Source: HMRC income tax rates (GOV.UK)
Be Careful
Don't make these mistakes
Leaving registration until January. Sign up by 5 October after the tax year you owe tax for. HMRCHM Revenue & Customs — The UK tax authority. It collects income tax, issues National Insurance numbers, and runs Self Assessment.Click for official info ↗ posts your 10 digit UTR to you, and it takes 10 to 15 working days, or 21 days if you live abroad. If you wait until January, your UTR and Government Gateway activation code may not arrive in time to file.
Assuming small earnings mean no filing. You must file if you are self-employed and earn over £1,000, or if you are a landlord and earn £1,000 or more in rent. From 6 April 2027 the trading allowance rises to £3,000, but until then the £1,000 test applies. Other untaxed income, such as savings, foreign income, and tips, can also mean you must file.
Mixing up the paper and online deadlines. For 2025/26, paper returns are due by 31 October 2026, while online filing and payment are due by 31 January 2027. Filing on paper in January is already late, and you get an automatic £100 fine at once, even if you owe no tax.
Forgetting payments on account. Tax for the year is due on 31 January, but HMRC also asks for payments on account. Each one is 50 percent of your bill, due on 31 January and 31 July. First bills often cost twice what people expect, so set money aside for these payments.
Throwing records away too soon. Keep your records for 5 years after the 31 January deadline for sending your return. That covers your P60, invoices, bank statements, expense receipts, and records of rental or foreign income.
Trusting a threatening phone call from HMRC. HMRC never phones and threatens to arrest you. That is a scam. A real HMRC demand comes through your online account, where you can see your payments, statements, and dates coming up.
FAQ
Frequently Asked Questions
What happens if I miss the 31 January deadline?
You get an automatic £100 fine at once. You get it even if you owe no tax. After 3 months, you also pay £10/day fines. After 6 and 12 months, you pay extra fines based on the tax you owe. You also pay interest on tax you have not paid. Can you not pay? Contact HMRC about a Time to Pay plan. Do this BEFORE the deadline. They are much more flexible if you talk to them first.
I only earn a little from freelancing. Do I still need to file?
Do you earn under £1,000 from self-employment? Then no. This is because of the trading allowance. Do you earn over £1,000? Then yes. You must sign up and file. But the trading allowance still means the first £1,000 is tax-free. From 6 April 2027 the allowance is £3,000, and the same test uses £3,000 instead. Claiming benefits that depend on your income can also be a reason to file. This is true whatever you earn.
What are payments on account?
Does your tax bill go over £1,000? Does less than 80% of your tax come from PAYE? Then HMRC asks you to pay in advance. They collect half of the current year's expected bill in advance. You pay on 31 January and on 31 July. First bills often cost twice what people expect. Is your income going down? You can ask to pay less in advance.
How do I file Self Assessment in 2027?
For the 2025/26 tax year (6 April 2025 to 5 April 2026): are you new? Sign up by 5 October 2026 if so. Then file online and pay by 31 January 2027. From 6 April 2026, some sole traders and landlords must also use Making Tax Digital. This applies if their qualifying income is over £50,000 in total. They must use software that works with it. They send updates through the year. The personal allowance is £12,570.
What changes for Self Assessment in 2027/28?
Four things change from 6 April 2027, all announced in Budget 2026 (28 October 2026). The trading allowance rises from £1,000 to £3,000, so trading or miscellaneous income up to £3,000 a year no longer needs to be declared or taxed. Making Tax Digital for Income Tax drops to qualifying income over £30,000, then to £20,000 from April 2028. Property and savings income is taxed at 24% (basic rate), 44% (higher rate) and 49% (additional rate), instead of the main 20%, 40% and 45%. And the Personal Allowance stays frozen at £12,570 for 2027/28. These are announced changes in the Budget documents. Check gov.uk before you rely on them, as some still need legislation.
How much income tax will I pay on £60,000?
For 2026/27 in England, Wales, or Northern Ireland, the figures are these. You pay Income Tax of £11,432 plus employee National Insurance of £3,210.60, leaving take-home pay of about £45,357.40 before pension payments or student loan payments. Put your salary in the calculator above for your exact figure.
Does the UK income tax calculator include student loan repayments?
No. The calculator only covers the standard case. That is pay from a job. It covers England, Wales, and Northern Ireland. It does not cover Scotland. It does not cover student loan payments. It does not cover Marriage Allowance. It does not cover blind person's allowance. Your P60 and HMRC record are what count.
What is the Personal Allowance for 2026/27?
The Personal Allowance is £12,570. It goes down by £1 for every £2 you earn above £100,000, and it reaches zero at £125,140. The calculator works out this drop for you on its own.
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