Did You File Your Tax Return on Christmas Day — and Does the Timing Matter?

This update looks at Self Assessment filing activity around Christmas Day and explains why the timing of when a tax return is filed can still matter, even after the event.

While some taxpayers do file their returns over the festive period, leaving it until very late in the year can increase the risk of missing deadlines or triggering penalties if anything goes wrong.

January Tax Deadline Looms as Thousands File Returns Over Christmas

A new press release by HMRC has highlighted the fact that 3,275 taxpayers took the time to file their tax return online on Christmas Day with a further 10,311 taxpayers completing their tax returns on Boxing Day. In total, 22,060 Self-Assessment returns were filed between 24 and 26 December. The total number of submissions for the period were actually less than last year. 

If you are filing online for the first time you should ensure that you register to use HMRC’s Self-Assessment online service as soon as possible. Once registered an activation code will be sent by mail. This process can take up to 10 working days. 

We would encourage our readers to complete their tax return as early as possible to avoid last-minute stress as the 31 January 2023 filing date looms. Last year over 2.3 million taxpayers or 19% of those required to file missed the 31 January deadline.

Why Christmas Day Filing Is Not Unusual

HMRC’s online Self Assessment system remains available throughout the holiday period, including on Christmas Day.

This means taxpayers can submit returns at almost any time. However, filing during holiday periods often reflects last-minute behaviour rather than careful planning.

Why Filing Timing Still Matters

Submitting a return close to the deadline leaves little room to correct errors, deal with technical issues, or arrange payment of any tax due.

Where a return is filed late, or payment is not made by the relevant deadline, penalties and interest can arise regardless of the reason for the delay.

Penalties and Interest for Late Filing or Payment

Missing the Self Assessment filing deadline normally results in an automatic £100 late filing penalty.

If tax remains unpaid after the due date, interest is charged until the balance is cleared. Further penalties may also apply if delays continue.

Why It Is Worth Reviewing Your Position

Some taxpayers assume that filing shortly after the deadline, or during a quiet period such as Christmas, avoids consequences. In practice, HMRC applies penalties based on deadlines, not intent.

Reviewing when your return was filed and whether tax was paid on time can help identify any issues before they escalate.

HMRC Guidance on Late Self Assessment Returns

HMRC explains filing deadlines, late penalties, and interest charges for Self Assessment on
GOV.UK.

Could Penalties or Interest Apply to You?

Whether penalties or interest apply will depend on when your return was submitted and whether any tax due was paid by the relevant deadline. For taxpayers based in Farringdon and nearby areas such as Moorgate and Chancery Lane, CIGMA Accounting can help review the timeline and confirm whether charges should apply and what, if anything, can still be addressed through tailored accounting services in London.