HM Revenue & Customs has contacted Landlord Today to share this guidance on self-assessment tax filing. 

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For many self-employed workers Self Assessment has always been the way they declare their tax liabilities.

But Self Assessment has only been in place since 1996 and was created to streamline the tax collection process for those with any untaxed income who need to declare and pay tax on it. Back then, the online service we know today did not exist, so how did we get from zero to 97% of Self Assessment filers submitting their tax returns online? 

HMRC faces the same challenge every year – how do we get millions of people to file their tax returns and pay any tax owed by 31 January. Simply, we created an online system for the digitally capable which allows people to self-serve to meet their tax obligations.

The Self Assessment population is rising with more than 12 million people expected to file a return each year. About 5 to 6 million of those customers leave it until January to file their returns and this can cause delays both for HMRC and our customers. 

Going online

The online service was launched in 2000 and, not daunted by the prospect of the ‘millennium bug’, 38,000 people submitted their Self Assessment tax return online. Those digital revolutionaries helped set the precedent that now sees more than 11 million people submitting their tax returns online. Encouragingly, almost 68,000 people filed their 2023-24 tax return online on 6 April 2024, the first day of the new tax year.

The online service has evolved since 2000 and any new services or enhancements of existing services are done so with the customer in mind, with systematic customer research. We want them to navigate the service with ease, get their tax right first time and support them when they are stuck. 

Some of the customer focused changes to filing a Self Assessment tax return on GOV.UK include:

– using pre-populated forms to save customers’ time inputting their details

– allowing customers to tailor their tax return, so they only need to complete relevant parts

– in-built help functions with access to videos or guidance to support customers every step of the way

Self Assessment is a digital process on GOV.UK. You can set up your Government Gateway account, register for Self Assessment, complete and submit the Self Assessment forms, and set up a payment plan to pay any tax owed.

HMRC offers a wide range of resources to help customers with their Self Assessment on GOV.UK and YouTube. We know customers are using these resources because there were 48 million page views on GOV.UK and 1.4 million YouTube views during the most recent Self Assessment peak.

– the most popular GOV.UK page was the Self Assessment checker tool, which will help decide each year if you need to complete a tax return.

– YouTube videos include how to register and how to stop Self Assessment.

Helping customers to self-serve

In February 2024, we launched an improved online appeal process for Self Assessment. It enables customers to appeal against late filing or late payment penalties. 

HMRC’s digital assistant has been around for about 8 years and has grown in capability and in use. In the 2024 Self Assessment peak it was used 727,000 times, a 94% increase compared to the previous year.

Millions of people use the HMRC app each year to manage and interact with HMRC to meet their tax obligations and the app was downloaded  3.6 million times in 2023-24. The HMRC app allows customers to:

– set reminders so they don’t forget to pay their tax bill

– access the digital assistant through the app

– find their Unique Taxpayer Reference

– claim a refund if they have paid too much tax

– pay their tax bill using the app

The HMRC app payment method is so popular, last year there was a 173% increase in customers choosing to pay through the app.

We recognise that some customers may need extra support and there is a specialist dedicated service to help them.

We continue to improve our services and are moving towards a better and more modern tax system. We will bring our customers with us on this journey, learning from their feedback, making improvements and innovating along the way, just like we have always done. 

As the Self Assessment population evolves, HMRC will continuously adapt to make sure we can support customers and help them get their tax right.