Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the Department for Education:
To ask the Secretary of State for Education, what assessment she has made of the equitability of the current national funding formula for the Dedicated Schools Grant, in light of disparities in per-pupil funding between local authorities.
Answered by Georgia Gould - Minister of State (Education)
The schools national funding formula (NFF) distributes funding for mainstream schools based on schools’ and pupils’ characteristics.
The purpose of the schools NFF is not to give every school, or local authority area, the same level of per-pupil funding. It is right that schools with lots of pupils with additional needs, such as those indicated by measures of deprivation or low prior attainment, attract extra funding to help them meet the needs of all their pupils.
The formula also includes an area cost adjustment to reflect differences in labour market costs across the country. Staffing costs usually make up 70% to 80% of school expenditure, so it is important that schools’ funding takes into account that these costs vary.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the Department for Energy Security & Net Zero:
To ask the Secretary of State for Energy Security and Net Zero, what estimate he has made of the number of homeowners who installed loft spray foam insulation during the period in which it was eligible under Government-backed energy efficiency schemes.
Answered by Martin McCluskey - Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)
Schemes run by the Department for Energy Security and Net Zero do not have a list of eligible products but require that assessments are made and designs produced for properties individually, with the most appropriate measures installed to the required standard.
Official statistics of government schemes are collected by measure rather than product. Under the Green Homes Grant Voucher Scheme there were 6,217 pitched roof loft insulation measures installed. As of August 2025, ECO 4 had installed 1,698, and GBIS 130. Spray foam is not the only product used for this measure, so the precise number will be lower.
Official statistics for the schemes can be found here: GHG Vouchers: Green Homes Grant and Home Upgrade Grant statistics - GOV.UK
ECO: Household Energy Efficiency Statistics - GOV.UK
GBIS: Great British Insulation Scheme - GOV.UK
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the Department for Energy Security & Net Zero:
To ask the Secretary of State for Energy Security and Net Zero, what steps is he taking to ensure that homeowners are not financially disadvantaged by future changes in market practice following the installation of Government-supported energy efficiency measures.
Answered by Martin McCluskey - Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)
The Government’s Warm Homes Plan, which will be published soon, represents the biggest ever public investment in home upgrades. This exceeds our manifesto commitment and is a major step forward in the Government’s plans to upgrade up to 5 million homes over this Parliament and cut energy bills for good.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the Department for Energy Security & Net Zero:
To ask the Secretary of State for Energy Security and Net Zero, whether he plans to introduce national compensation for homeowners adversely affected by loft spray foam insulation.
Answered by Martin McCluskey - Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)
For installations under DESNZ schemes, consumers are entitled to remediation where work has not been up to standard even when an installer has ceased trading. Homeowners should claim through their guarantee where this is the case. However, we understand most spray foam loft insulation has been installed outside of our schemes where the protection available depends on what was agreed at the time between the homeowner and the installer.
Poor-quality installations are the result of years of a failed system, and this government is committed to introducing new reforms to drive up quality and protect consumers through the Warm Homes Plan.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, 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.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
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 Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
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 submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, 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.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
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 Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
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 submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many additional daily penalties were issued for failing to submit a self-assessment tax return on time in each year since 2020.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
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 Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
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 submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much revenue HMRC has collected from self assessment late filing penalties in each tax year since 2020.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
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 Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
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 submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to reduce the number of late filers.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
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 Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
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 submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3:
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, 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.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
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 Year | Fixed £100 penalties raised |
2019/2020 | 1,260,000 |
2020/2021 | 1,350,000 |
2021/2022 | 1,250,000 |
2022/2023 | 1,220,000 |
2023/2024 | 1,060,000 |
Table 2: Daily penalties issued for late filing
Tax Year | Daily penalties raised |
2019/2020 | 700,000 |
2020/2021 | 770,000 |
2021/2022 | 730,000 |
2022/2023 | 700,000 |
2023/2024 | 660,000 |
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 submission | Value of Late Filing Penalties Paid (£m) |
2019/20 | 190 |
2020/21 | 209 |
2021/22 | 184 |
2022/23 | 147 |
2023/24 | 82 |
The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.
Notes for tables 1 – 3: