Written questions by McMurdock.

With reference to her Department’s press release entitled Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, what steps HM Revenue and Customs is taking to ensure that sole traders and landlords impacted by the new Making Tax Digital for Income Tax rules are aware of their obligations.

The government is undertaking a range of activities to ensure those needing to use Making Tax Digital (MTD) for Income Tax from April 2026 are ready and able to do so successfully. This includes targeted media campaigns, awareness letters, developing guidance, and working with the software industry to ensure a broad range of MTD‑compatible products is available, to suit different needs and budgets. Free options will support those with the simplest affairs. MTD will help businesses and landlords keep on top of their tax affairs. It places small businesses on a more digital footing, with digital tools helping to reduce errors and making annual tax returns easier. HMRC’s latest published assessment of the potential impact of MTD for Income Tax across different taxpayer groups is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK

With reference to her Department’s press release entitled Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, what assessment she has made of the potential impact of the requirement to maintain digital records and submit quarterly tax updates under Making Tax Digital for Income Tax on sole traders and landlords.

The government is undertaking a range of activities to ensure those needing to use Making Tax Digital (MTD) for Income Tax from April 2026 are ready and able to do so successfully. This includes targeted media campaigns, awareness letters, developing guidance, and working with the software industry to ensure a broad range of MTD‑compatible products is available, to suit different needs and budgets. Free options will support those with the simplest affairs. MTD will help businesses and landlords keep on top of their tax affairs. It places small businesses on a more digital footing, with digital tools helping to reduce errors and making annual tax returns easier. HMRC’s latest published assessment of the potential impact of MTD for Income Tax across different taxpayer groups is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK

With reference to her Department’s press release entitled Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, what assessment she has made of the adequacy of awareness of the the new Making Tax Digital for income tax rules among sole traders and landlords.

The government is undertaking a range of activities to ensure those needing to use Making Tax Digital (MTD) for Income Tax from April 2026 are ready and able to do so successfully. This includes targeted media campaigns, awareness letters, developing guidance, and working with the software industry to ensure a broad range of MTD‑compatible products is available, to suit different needs and budgets. Free options will support those with the simplest affairs. MTD will help businesses and landlords keep on top of their tax affairs. It places small businesses on a more digital footing, with digital tools helping to reduce errors and making annual tax returns easier. HMRC’s latest published assessment of the potential impact of MTD for Income Tax across different taxpayer groups is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK

Pursuant to the Answer of 12 January 2026 to Question 102102, when she plans to publish guidance on the treatment of allowable expenses for childminders.

Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. We will phase in this change between 2026 and 2028, in line with the MTD income thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028. Childminders not within MTD can continue to use existing arrangements if they wish. Childminders within MTD can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. Childminders may be better off deducting actual costs, if deductions under the existing arrangements are lower than their actual expenses. HMRC will publish updated guidance for childminders in early 2026. Guidance on business expenses and on MTD for Income Tax is already available on GOV.UK. The Government will closely monitor the impacts of the policy over the course of the first year.

What assessment she has made of the adequacy of expense rules for childminders whose homes function as full-time workplaces.

Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers. At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. We will phase in this change between 2026 and 2028, in line with the MTD income thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028. Childminders not within MTD can continue to use existing arrangements if they wish. Childminders within MTD can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. Childminders may be better off deducting actual costs, if deductions under the existing arrangements are lower than their actual expenses. HMRC will publish updated guidance for childminders in early 2026. Guidance on business expenses and on MTD for Income Tax is already available on GOV.UK. The Government will closely monitor the impacts of the policy over the course of the first year.

What assessment she has made of the potential impact of Vehicle Excise Duty rates on the uptake of electric vehicles.

Revenue from motoring taxes helps to fund vital public services and infrastructure, including investment in roads and transport. The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy, including considering the impact on households and businesses. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances. At Budget 2025, the Government made a number of announcements relating to motoring tax. This included announcing continued support for people and businesses by extending the temporary 5p fuel duty cut until the end of August 2026. Rates will then gradually return to early 2022 levels. The planned increase in line with inflation for 2026-27 will not take place, with the Government uprating fuel duty rates by RPI from April 2027. This will save the average car driver £49 next year compared to previous plans. The Government also announced the introduction of Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. The Government is taking a proportionate approach to ensuring electric car drivers pay an appropriate share whilst remaining firmly committed to supporting the transition to EVs. That is why the rate will be set at 50% of the equivalent fuel duty cost for petrol and diesel cars, and 80% of eVED revenue from the first three years is being reinvested to extend support for EVs and the auto manufacturing industry. This builds on existing generous support, including Company Car Tax incentives.

What assessment she has made of the potential impact of tax, including a) Vehicle Excise Duty, b) VAT on vehicle purchases and c) fuel duty on motorists.

Revenue from motoring taxes helps to fund vital public services and infrastructure, including investment in roads and transport. The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy, including considering the impact on households and businesses. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances. At Budget 2025, the Government made a number of announcements relating to motoring tax. This included announcing continued support for people and businesses by extending the temporary 5p fuel duty cut until the end of August 2026. Rates will then gradually return to early 2022 levels. The planned increase in line with inflation for 2026-27 will not take place, with the Government uprating fuel duty rates by RPI from April 2027. This will save the average car driver £49 next year compared to previous plans. The Government also announced the introduction of Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. The Government is taking a proportionate approach to ensuring electric car drivers pay an appropriate share whilst remaining firmly committed to supporting the transition to EVs. That is why the rate will be set at 50% of the equivalent fuel duty cost for petrol and diesel cars, and 80% of eVED revenue from the first three years is being reinvested to extend support for EVs and the auto manufacturing industry. This builds on existing generous support, including Company Car Tax incentives.

Whether she plans to review the structure of Vehicle Excise Duty.

Vehicle Excise Duty (VED), sometimes known as 'road tax' or 'car tax', is a tax on vehicles used or kept on public roads. Different rates apply to cars, vans, and motorcycles, and the rate for each vehicle is calculated according to a range of factors, such as its date of first registration, weight, or CO2 emissions. The government has no current plans to review this structure. At Autumn Budget 2025, the government announced the introduction of Electric Vehicle Excise Duty (eVED), a new mileage charge for electric and plug-in hybrid cars, which will come into effect from April 2028. Drivers will pay for their mileage alongside their existing Vehicle Excise Duty (VED).

Pursuant to the Valuation Office Agency's news story entitled Business rates revaluation 2026, updated on 22 January 2026, what assessment she has made of the potential impact of changes to business rates on the financial viability of small businesses in South Basildon and East Thurrock constituency.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, the Government has introduced a generous support package worth £4.3 billion over the next 3 years, including support to help ratepayers to transition to their new bill. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. From April, every pub and live music venue will get 15% off its new business rates bill on top of the support announced at Budget and then bills will be frozen in real terms for a further two years.The Government is also supporting small businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance.

With reference to her Department’s response of 17 November 2025 to the e-petition entitled Raise the income tax personal allowance from £12,570 to £20,000, what assumptions were used for (a) behavioural changes, (b) labour market participation and (c) projected tax receipts for the £50 billion per annum figure.

The Personal Allowance is uprated in line with CPI by default. The previous Government took the decision to maintain the Personal Allowance at its current level from April 2021 until April 2028. The Government is asking everyone to contribute to maintain funding for the NHS and reduce debt, and it is doing this by maintaining the Personal Allowance for a further three years.As set out in the e-petition response, the Government has no plans to increase the Personal Allowance to £20,000. Increasing the Personal Allowance to £20,000 would come at a significant fiscal cost. This would reduce tax receipts substantially, decreasing funds available for the UK’s hospitals, schools, and other essential public services that we all rely on.Increasing the Personal Allowance to this level would undermine the work the Government has done to restore fiscal responsibility which is critical to getting our economy growing.HM Treasury only provides impact assessments on Government policy. The OBR have made an assessment of the Government’s policy related to the Personal Allowance in the Economic and Fiscal Outlook.The ‘£50 billion’ figure in the e-petition response (https://petition.parliament.uk/petitions/737513) provided an indicative idea of scale only and does not reflect a full costing as this is not Government policy. Data from the 2022-23 Survey of Personal Incomes and the Office for Budget Responsibility (OBR) economic forecast were used to inform this indicative estimate.

With reference to her Department’s response of 17 November 2025 to the e-petition entitled Raise the income tax personal allowance from £12,570 to £20,000, what assessment her Department has made of the potential impact of raising the income tax threshold to £20,000 on absolute poverty levels.

The Personal Allowance is uprated in line with CPI by default. The previous Government took the decision to maintain the Personal Allowance at its current level from April 2021 until April 2028. The Government is asking everyone to contribute to maintain funding for the NHS and reduce debt, and it is doing this by maintaining the Personal Allowance for a further three years.As set out in the e-petition response, the Government has no plans to increase the Personal Allowance to £20,000. Increasing the Personal Allowance to £20,000 would come at a significant fiscal cost. This would reduce tax receipts substantially, decreasing funds available for the UK’s hospitals, schools, and other essential public services that we all rely on.Increasing the Personal Allowance to this level would undermine the work the Government has done to restore fiscal responsibility which is critical to getting our economy growing.HM Treasury only provides impact assessments on Government policy. The OBR have made an assessment of the Government’s policy related to the Personal Allowance in the Economic and Fiscal Outlook.The ‘£50 billion’ figure in the e-petition response (https://petition.parliament.uk/petitions/737513) provided an indicative idea of scale only and does not reflect a full costing as this is not Government policy. Data from the 2022-23 Survey of Personal Incomes and the Office for Budget Responsibility (OBR) economic forecast were used to inform this indicative estimate.

What criteria her Department uses when determining whether to uprate the Personal Allowance.

The Personal Allowance is uprated in line with CPI by default. The previous Government took the decision to maintain the Personal Allowance at its current level from April 2021 until April 2028. The Government is asking everyone to contribute to maintain funding for the NHS and reduce debt, and it is doing this by maintaining the Personal Allowance for a further three years.As set out in the e-petition response, the Government has no plans to increase the Personal Allowance to £20,000. Increasing the Personal Allowance to £20,000 would come at a significant fiscal cost. This would reduce tax receipts substantially, decreasing funds available for the UK’s hospitals, schools, and other essential public services that we all rely on.Increasing the Personal Allowance to this level would undermine the work the Government has done to restore fiscal responsibility which is critical to getting our economy growing.HM Treasury only provides impact assessments on Government policy. The OBR have made an assessment of the Government’s policy related to the Personal Allowance in the Economic and Fiscal Outlook.The ‘£50 billion’ figure in the e-petition response (https://petition.parliament.uk/petitions/737513) provided an indicative idea of scale only and does not reflect a full costing as this is not Government policy. Data from the 2022-23 Survey of Personal Incomes and the Office for Budget Responsibility (OBR) economic forecast were used to inform this indicative estimate.

With reference to her Department’s response of 17 November 2025 to the e-petition entitled Raise the income tax personal allowance from £12,570 to £20,000, whether her Department has assessed the potential long‑term impact of changes in labour market participation resulting from a higher Personal Allowance on the economy.

The Personal Allowance is uprated in line with CPI by default. The previous Government took the decision to maintain the Personal Allowance at its current level from April 2021 until April 2028. The Government is asking everyone to contribute to maintain funding for the NHS and reduce debt, and it is doing this by maintaining the Personal Allowance for a further three years.As set out in the e-petition response, the Government has no plans to increase the Personal Allowance to £20,000. Increasing the Personal Allowance to £20,000 would come at a significant fiscal cost. This would reduce tax receipts substantially, decreasing funds available for the UK’s hospitals, schools, and other essential public services that we all rely on.Increasing the Personal Allowance to this level would undermine the work the Government has done to restore fiscal responsibility which is critical to getting our economy growing.HM Treasury only provides impact assessments on Government policy. The OBR have made an assessment of the Government’s policy related to the Personal Allowance in the Economic and Fiscal Outlook.The ‘£50 billion’ figure in the e-petition response (https://petition.parliament.uk/petitions/737513) provided an indicative idea of scale only and does not reflect a full costing as this is not Government policy. Data from the 2022-23 Survey of Personal Incomes and the Office for Budget Responsibility (OBR) economic forecast were used to inform this indicative estimate.

What estimate she has made of the potential impact of the ineligibility of further education colleges to reclaim VAT on purchases linked to education and training on costs to those colleges.

Further Education (FE) funding is vital to ensure people are being trained in the skills they need to thrive in the modern labour market. The 2025 Spending Review provided an additional £1.2 billion per year by 2028-29 for skills and £1.7 billion of capital funding to help colleges maintain the condition of their estate. In addition, the Government is providing £375 million of capital investment to support the FE system to accommodate increasing student numbers.For their non-business activity, FE colleges are unable to reclaim VAT incurred. We operate several VAT refund schemes for schools and academies which are designed variously to ensure that VAT is not a burden on local taxation, and that academies are not disincentivised to leave LA control. FE colleges do not meet the criteria for either scheme.In relation to business activity, FE colleges enjoy an exemption from VAT which means that they do not have to charge VAT to students, but cannot recover it either.

What assessment she has made of levels of financial literacy in relation to pensions among the UK population.

The Government is committed to supporting people to build their financial literacy. As part of the Financial Inclusion Strategy, the Government announced plans to make financial education compulsory in primary schools in England through a new statutory requirement to teach citizenship, alongside a renewed focus on the subject in secondary schools in the subjects of mathematics and citizenship. The Department for Education will be engaging with sector experts and young people to determine how best to reflect this in the updated curriculum, including appropriate content on pensions and long-term saving. There will be a period of public consultation in 2026 before it is finalised. The Financial Conduct Authority’s nationally representative Financial Lives Survey gathers insights into the financial behaviour, attitudes and experiences of adults aged 18 and over in the UK. It covers a wide range of topics, including financial capability and detailed information on how people engage with their pensions – such as their awareness, decision-making and approach to saving for retirement. Taken together, these findings provide an indication of financial literacy in the pensions context, although this is not measured as a standalone metric. Building on these insights, the Money and Pensions Service (MaPS), an arm’s length body of Government, provides free, impartial financial guidance for consumers to support them at every stage of their financial lives. Its MoneyHelper services – available online, via webchat and over the phone – offers information on a wide range of financial topics, including pensions, along with easy-to-use tools and calculators to support people in managing their finances.

What recent guidance HMRC has provided to taxpayers on steps to protect themselves from fake or fraudulent messages when submitting the self assessment tax return.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

How much revenue HMRC has collected from self assessment late filing penalties in each tax year since 2020.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

What recent assessment she has made of the effectiveness of HMRC’s reminders, app notifications and communications in reducing the level of last-minute self assessment tax return filings.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

How many and what proportion of people who missed the self-assessment deadline were not subjected to penalties in each of the last three years.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

How many people have accessed the HMRC app to set up payment notifications.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.