The 5 October deadline to tell HMRC if you need to complete a Self Assessment tax return is approaching. To avoid any misunderstandings we may have about what needs to be reported, HMRC has provided us with answers to common questions to help us get our taxes right. 

General Tax Information

What is Self Assessment and who needs to register?
Anyone receiving untaxed income – either in cash or into a bank account – may need to report it to HMRC and pay Income Tax through Self Assessment. Check how to register for Self Assessment – GOV.UK 

What is the registration deadline?
You must tell HMRC by 5 October 2026 if you need to complete a tax return for the 2025–2026 tax year.  

Do we need to register every year?
No. If you completed a Self Assessment return last year, you do not need to register again.  

What if I’ve just become self-employed?
You must tell HMRC about your new business or work, even if you’ve done Self Assessment before.  

Do I need Self Assessment if I already pay tax through PAYE?
Yes. You may still need to complete a return if you have additional types of income or circumstances.  

 What are common reasons you may need to complete a tax return?
You may need to complete a return if you: 

  • Are newly self-employed or a sole trader earning over £1,000  
  • Are a partner in a business partnership  
  • Receive untaxed income over £2,500   
  • Earn online trading income over £1,000 
  • Have cryptoasset gains or income 
  • Claim Child Benefit with income over £60,000  
  • Earn interest, dividends, or rental income above thresholds  
  • Need to pay Capital Gains Tax  
  • Claim job expenses over £2,500  

 Is there help to check if I need to complete a tax return? 

You can use HMRC’s online tool:
Check if you need a tax return  

What happens after I register?
HMRC will issue you a notice to file, and you can submit your return anytime before the deadline.  

What is the deadline for submitting the tax return?
The deadline is 31 January 2027.  

What if I stop being self-employed?
You must tell HMRC as soon as possible, or before 31 January 2027, to avoid penalties.  


Repaying the Winter Fuel Payment 

If I receive Winter Fuel Payments (or Pension Age Winter Heating Payment in Scotland) and my total income is over £35,000, what happens? 

If your individual total income is more than £35,000, HMRC will recover the value of your winter payment through the tax system.  

How will HMRC collect winter payments if I pay tax through PAYE? 

For PAYE customers, winter payments received in the 2025–26 tax year will be recovered through your tax code in the 2026–27 tax year.  

How will HMRC collect winter payments if I complete a Self Assessment tax return? 

HMRC will collect the payment through your 2025–26 Self Assessment tax return. If you file online, HMRC will try to include the winter payment on your return (due by 31 January 2027), but you should check it is included and add it yourself if not. If you file a paper return, you must include the winter payment yourself, and the return is due by 31 October 2026.  

Should I register for Self Assessment just to report my Winter Fuel Payment? 

No, you do not need to register for Self Assessment if your only reason is to report your Winter Fuel Payment.  

Where can I find more information about paying back winter payments if my income is over £35,000? 

You can find more information on the GOV.UK website: Paying back the Winter Fuel Payment – GOV.UK.  

Can I opt out of future Winter Fuel Payments if my income is over £35,000? 

Yes, anyone who expects their individual total income to be over £35,000 can choose to opt out of future payments, so that HMRC does not need to recover them later. Use the checker to see if you need to pay back the Winter Fuel Payment and how to opt out: Paying back the Winter Fuel Payment – GOV.UK. 

How do I opt out of receiving future Winter Fuel Payments if I live in England, Wales, or Northern Ireland? 

You can opt out by contacting the Department for Work and Pensions (DWP). For details on how to opt out, including an online form, go to Winter Fuel Payment: Opt out of the Winter Fuel Payment – GOV.UK. The deadline for opting out of the 2026-27 Winter Fuel Payment is 20 September 2026. 

How do I opt out if I live in Scotland? 

You can opt out of receiving the Pension Age Winter Heating Payment by contacting Social Security Scotland. For details on how to opt out, including an online form, go to Opt out of the payment – mygov.scot. The deadline for opting out of the 2026-27 Pension Age Winter Heating Payment is 19 October 2026.