UK Self‐Assessment Tax Filing 2025 — Step‐by‐Step Guide for Beginners
Meta Description: Learn how to complete your UK Self-Assessment tax return for the 2024-25 tax year: deadlines, registration, record-keeping and filing steps made simple.
1️⃣ Introduction / Overview
The UK tax year runs from 6 April to 5 April of the following year. HM Revenue & Customs (HMRC) uses the Self-Assessment system to collect income tax from individuals whose taxes aren't fully handled via PAYE. :contentReference[oaicite:1]{index=1}
If you fall into certain categories—such as having untaxed income, self-employment, rental income, or capital gains—you may need to file a Self-Assessment tax return for the tax year ending 5 April 2025. :contentReference[oaicite:2]{index=2}
Filing correctly and on time can help you avoid penalties and interest. :contentReference[oaicite:3]{index=3}
2️⃣ Step 1: Check if you need to send a tax return
First, determine whether HMRC expects you to submit a return. You usually must file if during the year you:
- were self-employed as a sole trader and earned more than £1,000 (before expenses) :contentReference[oaicite:4]{index=4}
- had rental income, income from savings/investments, or capital gains
- owed the High Income Child Benefit Charge or needed to claim certain tax reliefs.
You can use HMRC’s online tool “Check if you need to send a tax return” for the year 6 April 2024 to 5 April 2025. :contentReference[oaicite:5]{index=5}
3️⃣ Step 2: Register for Self-Assessment
If you’ve never filed before or HMRC has asked you to file and you haven’t yet registered, you must do so in time. For the 2024-25 tax year, the registration deadline is 5 October 2025. :contentReference[oaicite:6]{index=6}
Registration gives you a Unique Taxpayer Reference (UTR) and allows you to set up your online account. Without this you cannot file online.
4️⃣ Step 3: Gather your records & documentation
Before you fill in the return, collect:
• Payslips, P60, P45 (if you’re employed)
• Bank interest statements, dividend vouchers, savings income
• Self-employment profit/loss accounts, business expenses records (if you are self-employed)
• Rental income & expenses (if you let property)
• Capital gains data (asset sold or disposed)
• Pension contributions or reliefs you wish to claim.
HMRC’s “Use these notes to help you fill in your tax return — SA150” provides a full checklist. :contentReference[oaicite:7]{index=7}
Organising early avoids missing details and aids accuracy.
5️⃣ Step 4: Choose how to file (paper vs online) & know the deadlines
For the 2024-25 tax year (6 Apr 2024–5 Apr 2025), the key deadlines are:
- Paper return: by 31 October 2025. :contentReference[oaicite:8]{index=8}
- Online return: by 11:59 pm on 31 January 2026. :contentReference[oaicite:9]{index=9}
Filing online is strongly recommended—it gives you more time and automatic calculations. :contentReference[oaicite:10]{index=10}
Filing late triggers an automatic £100 penalty (even if no tax is owed) plus further increasing penalties for 3, 6 and 12 months lateness. :contentReference[oaicite:11]{index=11}
6️⃣ Step 5: Complete the tax return
When you log into HMRC online Self-Assessment you’ll see a set of sections to complete. Key points:
- Ensure your personal details (name, address, UTR) are correct.
- Enter your income: employment, self-employment, property, dividends, savings, etc.
- > If self-employed: enter turnover, allowable expenses, and calculate profit or loss.
- Enter tax reliefs you’re eligible for: pension contributions, charitable donations, marriage allowance, etc.
- Check whether you need to pay payments on account (advance tax) for next year. :contentReference[oaicite:12]{index=12}
- Review and submit—you’ll get a submission acknowledgement reference.
7️⃣ Step 6: Pay your tax bill & manage payments on account
After submitting you’ll find your tax bill on your online account. For the 2024-25 tax year:
- Payment deadline for any tax owed: 31 January 2026. :contentReference[oaicite:13]{index=13}
- If you had a tax bill above £1,000 (and less than 80% was collected at source), you may also need to make payments on account: 1st by 31 January 2026, 2nd by 31 July 2026. :contentReference[oaicite:14]{index=14}
Use HMRC’s “Time to Pay” arrangement if you cannot pay in full on time to avoid further interest and penalties.
8️⃣ Step 7: After submission — keep records and plan ahead
Keep your records (receipts, business logs, accounts) for at least 5 years from 31 January after the tax year. This helps in case HMRC asks for more detail.
Also, start planning early for the next tax year: refine your bookkeeping (particularly with the onset of Making Tax Digital (MTD) for ITSA coming for sole traders/landlords from 6 April 2026. :contentReference[oaicite:16]{index=16}
FAQs
Q1. What happens if I miss the deadline for filing my return?
A1. You’ll face an automatic £100 penalty for late filing, even if no tax is due. Subsequent penalties apply the longer you’re late. :contentReference[oaicite:17]{index=17}
Q2. Can I submit my Self-Assessment any time?
A2. Yes — you can submit anytime after the tax year ends (6 April) and before the deadline. Filing early has benefits like knowing what you owe and giving time to pay. :contentReference[oaicite:18]{index=18}
Q3. Do I have to register for Self-Assessment if I only earned a small amount?
A3. If your untaxed income (e.g., self-employment) is under certain thresholds you may not need to register. However, you must tell HMRC if you have untaxed income and check whether you need to file. :contentReference[oaicite:19]{index=19}
Conclusion
Filing a Self-Assessment tax return for the 2024-25 tax year in the UK needn’t be daunting. Confirm whether you must file, register in time, gather your records, choose your filing method, submit accurately, pay any tax owed, and keep your documents safe. Starting early will ease the process and help you stay one step ahead of deadlines and potential penalties.
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