The 2025–26 tax year ended on 5 April 2026, and attention now turns to filing your self-assessment tax return. While many leave this until the last minute, there are advantages to filing early.

There are two ways to file your return. You can submit a paper return, which must be filed by 31 October 2026, or file online, with a deadline of 31 January 2027. The 31 January deadline is also when any tax due for 2025–26 must be paid, along with the first payment on account for 2026–27.

Although the deadline may seem distant, preparing your return early can make a significant difference. Filing early does not accelerate the payment date, but it does give you certainty over how much tax you owe. This allows time to budget and set funds aside, avoiding pressure in January.

There are other benefits too. If you are due a refund, submitting early means you receive it sooner. It also gives more time to gather missing information, resolve queries, and avoid the last-minute rush when systems are busy and deadlines are tight.

In short, early preparation puts you in more control, whether that means planning for a future tax bill or importantly securing a repayment without delay.

The rules as to who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish taxpayer or not. For most people, determining Scottish taxpayer status is straightforward. Individuals who live in Scotland are considered Scottish taxpayers, while those who live elsewhere in the UK are not.

If a taxpayer has homes in both Scotland and elsewhere in the UK, HMRC guidance is used to determine their main home for Scottish Income Tax purposes. Those without a permanent home who regularly stay in Scotland, such as offshore workers or hotel residents, may also be liable for SRIT.

If a person moves to or from Scotland during a tax year, their tax liability is determined by where they spent the majority of that year. Scottish taxpayer status applies to the entire tax year and cannot be split.

Those defined as Scottish taxpayers are liable to pay the Scottish Rate of Income Tax (SRIT) on their non-savings and non-dividend income.

Your Personal Tax Account (PTA) is an easy and secure way to manage your tax online. You can use it to check your tax code, claim a refund and update your details, all in one place, without needing to contact HMRC by phone or post.

Every UK taxpayer has a PTA, but you will need to register through the Government Gateway or GOV.UK One Login to start using it. You may also be asked to confirm your identity during the setup process. This is to keep your details safe and normally involves using photo ID such as a passport or driving licence.

Currently, the following services are accessible through your PTA:

• check your Income Tax estimate and tax code
• fill in, send and view a personal tax return
• claim a tax refund
• check your Child Benefit
• check your income from work in the previous 5 years
• check how much Income Tax you paid in the previous 5 years
• check your State Pension
• check if you will benefit from paying voluntary National Insurance contributions and if you can pay online
• track tax forms that you’ve submitted online
• check or update your Marriage Allowance
• tell HMRC about a change of name or address
• check or update benefits you get from work, for example company car details and medical insurance
• find your National Insurance number
• find your Unique Taxpayer Reference (UTR) number
• check your Simple Assessment tax bill.

Making Tax Digital (MTD) for Income Tax began on 6 April 2026 for qualifying taxpayers. Those with qualifying income over £50,000 are now required to maintain digital records and submit updates of trading or property income and expenses using compatible software.

Under MTD for Income Tax, quarterly updates are required every three months for each self-employment and property business. These quarterly updates are simply summaries of income and expenses based on digital records. You do not need to make any accounting or tax adjustments before sending a quarterly update to HMRC. HMRC receives totals only, not individual digital records.

For those using standard tax year periods, the deadlines are:

• 7 August (covering the period 6 April to 5 July)
• 7 November (covering the period 6 April to 5 October)
• 7 February (covering the period 6 April to 5 January)
• 7 May (covering the period 6 April to 5 April)

Alternatively, calendar quarters can be used if they better match your accounting period, but the same deadline dates apply. This will make record keeping simpler if your accounting period ends on 31 March.

Even if there has been no activity, an update must still be submitted. Missing deadlines can lead to penalties, although HMRC has said they will not apply penalty points for late quarterly updates for the first 12 months. Penalty points will still apply for late tax returns.

If you have not yet checked whether you need to use Making Tax Digital (MTD) for Income Tax, now is the time to urgently see if you are affected. The Income Tax reporting requirements for some self-employed individuals and landlords will change significantly from 6 April 2026. MTD for Income Tax changes the traditional annual self-assessment process to a new digital record-keeping and quarterly updates process submitted through recognised software.

From April 2026, those with qualifying income over £50,000 will be required to maintain digital records and submit quarterly updates of trading or property income and expenses. From April 2027, the threshold will reduce to £30,000, and in April 2028 it will further reduce to £20,000. 

A full tax return will still be required by the following 31 January after the tax year i.e. the first MTD for Income Tax return, covering the 2026-27 tax year, will be due by 31 January 2028.

MTD aims to reduce errors, improve efficiency, and support business productivity. HMRC estimates that around 860,000 taxpayers will join in 2026, with more joining in 2027. 

The system also provides exemptions for those unable to go digital and offers accessible software solutions. Taxpayers joining MTD for Income Tax in April 2026 will not receive penalty points for late quarterly updates for the first 12 months. This will allow them time to adapt to the new system.