Why more taxpayers filed their 2025/26 tax returns early this spring
Hundreds of thousands of UK taxpayers filed their 2025/26 Self Assessment tax returns within the first week of the new tax year, well ahead of the 31 January 2027 online filing deadline. HMRC confirmed that 298,905 people submitted their 2025/26 returns between 6 and 12 April 2026, showing that early filing is now a mainstream habit rather than something only highly organised taxpayers do.
The reason is not hard to see. Filing early gives you certainty, helps you plan payments, speeds up refunds where tax has been overpaid and gives sole traders and landlords more time to prepare for Making Tax Digital for Income Tax.
For many people, especially landlords, freelancers and growing businesses, getting the return completed early is now one of the simplest ways to stay in control.
The early filing trend
HMRC has been encouraging early Self Assessment filing for several years, and taxpayers are responding. In the first week of the 2024/25 filing window, 299,419 people submitted their returns. For 2025/26, the equivalent first-week figure was 298,905, almost identical to the previous year’s record level.
That matters because early filing used to be unusual. Many taxpayers left everything until January, when pressure was high, records were harder to find and HMRC support channels were busy. Now, more people are treating the start of the tax year as the point to close the previous one.
As trusted nottingham accountancy specialists, we see this most clearly among sole traders, landlords and business owners who want to know their tax position before making decisions about cash flow, software, borrowing or investment.
Need Expert Accounting Advice?
If you are unsure about tax, bookkeeping, payroll, property accounts or business finances, speak to the team at FHP Accounting for clear, practical guidance.
Why this spring has been different
The biggest reason 2026 feels different is Making Tax Digital for Income Tax.
From 6 April 2026, sole traders and landlords with qualifying income over £50,000, based on their 2024/25 Self Assessment return, must follow MTD rules. That means keeping digital records, using compatible software, sending quarterly updates to HMRC and completing the final tax return process digitally.
The thresholds then reduce in stages. Those with qualifying income over £30,000 in 2025/26 are due to join from 6 April 2027. Those with qualifying income over £20,000 in 2026/27 are due to join from 6 April 2028.
This has changed behaviour. Filing early helps confirm whether you are in scope, gives you time to choose software and allows your accountant to help you build the right habits before the first quarterly deadline arrives.
Our guides to making tax digital quarterly update returns and MTD quarterly reporting explain the practical rhythm. For property owners, our making tax digital for landlords guide is the best starting point.
The benefits of filing early
The benefits are practical rather than complicated.
| Benefit | What it means |
|---|---|
| Certainty | You know your tax bill months before payment is due |
| Refunds | Any repayment can be processed sooner |
| Cash flow | You have more time to budget for January and July payments |
| MTD readiness | You can confirm whether you are within a future MTD threshold |
| Less stress | No last-minute January rush |
| Better records | Errors can be found and corrected calmly |
| Software setup | You have time to move from spreadsheets before deadlines bite |
Filing early does not mean paying early. Your balancing payment for 2025/26 is still due by 31 January 2027, along with any first payment on account for 2026/27 where relevant. What changes is that you know the figure earlier and can plan around it.
A clean return also helps you avoid unnecessary late-payment pressure. Our HMRC crackdown on late payments post explains why leaving tax bills unresolved is increasingly risky, while our tax refunds no longer automatic article explains why checking repayment claims carefully matters.
How early filing helps with MTD
For anyone approaching MTD, early filing gives you a useful window to get systems in place.
If you are still using spreadsheets, our from spreadsheets to Xero guide explains how to move across properly. Our Xero bookkeeping basics article covers the foundations, while our 5 quick Xero tips and receipt capture workflow guides help you save time once the system is running.
As xero bookkeeper nottingham specialists, we help clients move from annual record gathering to regular digital bookkeeping. Our xero accountants uk service supports businesses and landlords who want the software handled properly from the start.
For landlords, our personal tax returns for landlords and filing returns for landlords guides explain the property-specific issues to consider.
What you need before you file
The main barrier to early filing is usually record keeping. If your income and expenses are scattered across bank accounts, emails, paper receipts and spreadsheets, the return takes longer than it should.
For a standard Self Assessment return, you may need:
- Employment income, such as P60, P45 or P11D details
- Self-employment income and expenses
- Rental income and allowable property costs
- Bank interest, dividends and investment income
- Pension contributions and Gift Aid donations
- Student loan details
- Side income from platforms or freelance work
Our post on why accurate bookkeeping is crucial explains why clean records make tax filing easier. If you receive income from digital platforms, our HMRC cracks down on side hustle income post is also worth reading.
If your records are behind, our bookkeeping health check can identify weak spots before they slow down your return.
When professional help makes sense
Not everyone needs an accountant for Self Assessment. But professional help is sensible if you have property income, multiple income sources, self-employment, capital gains, side income, overseas income, or uncertainty about MTD.
If you are deciding whether to incorporate, our sole trader versus limited company guide is useful. For property owners, our landlord accountant and accountant property specialist teams can help where rental income, reliefs and structures interact.
For new ventures, our accountant for start up team can handle the first return alongside setup advice. For businesses wanting full support, our outsourced finance function service manages bookkeeping through to reporting and filing. The wider tax context is covered in our UK Spring Budget 2026 summary.
Frequently asked questions
When can I file my 2025/26 Self Assessment?
You can file from 6 April 2026. The online filing deadline is 31 January 2027.
Do I have to pay the tax when I file early?
No. Filing early confirms what you owe, but payment is still due by 31 January 2027.
Will HMRC process my refund faster if I file early?
Usually, yes. If you are due a repayment, filing early means HMRC can process it sooner.
Does filing early help with MTD?
Yes. It helps confirm whether your income brings you within MTD thresholds and gives you more time to prepare.
Can I amend my return after filing early?
Yes. You can usually amend your online return within 12 months of the original filing deadline.
Ready to get your Self Assessment done early and stress-free?
Filing early is no longer a quirky habit. It is a practical way to manage tax, cash flow and Making Tax Digital properly.
Our team helps sole traders, landlords and business owners across Nottingham and nationwide file accurately, claim the right reliefs and stay ahead of HMRC deadlines. Call us on 0115 648 8686 or get in touch through our website to book a free, no-obligation conversation about your tax return.
I lead FHP Accounting, an accountancy practice specialising in Commercial and Residential Property Accounting. Our goal is to make the administration of running property portfolios easier for landlords, managers, and investors — allowing you to focus on what you do best, while we take care of everything behind the scenes.
Need Expert Accounting Advice?
If you are unsure about tax, bookkeeping, payroll, property accounts or business finances, speak to the team at FHP Accounting for clear, practical guidance.
