PARLIAMENTARY WRITTEN QUESTION
Self-assessment (25 January 2021)

To ask the Chancellor of the Exchequer, how many self assessment tax returns were filed late in each of the financial years (a) 2015-16, (b) 2016-17, (c) 2017-18 and (d) 2018-19; and what estimate HMRC has made of the number of self assessment tax returns for 2019-20 they expect to be filed late.

Asked by:
James Murray (Labour)

The filing deadline for Self-Assessment tax returns is typically 31 October after the end of the tax year for paper returns; 31 January after the end of the tax year for online returns; and three months after a notice to file has been issued, if that is later.

As such a return is defined as late in the following circumstances:

• It is filed after the relevant deadline
• The relevant deadline has elapsed, it has not yet been filed, and the taxpayer has not notified HMRC that they do not need to file a return

Not all returns filed after the deadline will technically be classed as late because there are certain circumstances where HMRC apply a different due date. Due to data limitations these variations are not reflected in the figures below.

The volume of returns that have missed the deadline for return years 2015-16 to 2018-19 inclusive are as shown in the following table:

Tax Year	Missed deadline
	Filed after deadline	Not yet filed
2015-16	632,000	360,000
2016-17	624,000	413,000
2017-18	591,000	479,000
2018-19	414,000	641,000

These numbers relate to Self-Assessment returns for individuals, partnerships and trusts as at 1 January 2021. All numbers have been rounded to the nearest thousand. These figures have been produced using an extract of the data provided for analytical purposes, and there may be small differences between this and the live Self-Assessment system.

The numbers do not include unsolicited returns or those of Self-Assessment registered taxpayers informing HMRC they do not need to file a return after the relevant deadline.

While these numbers are correct as at 1 January 2021 they are not final, as returns continue to be issued and filed, or notifications that the taxpayer does not need to file a return for earlier tax years received for many years after the filing deadlines.

It has not been possible to estimate accurately the number of 2019/20 Self-Assessment returns that could be filed late but the Government is aware that the numbers may be appreciably higher than in previous years. HMRC announced on 25 January that taxpayers who file their return online by 28 February will not be charged a late filing penalty.

Answered by:
Jesse Norman (Conservative)
28 January 2021