The deadline for submitting the tax return for 2024/25 online is 31 January 2026. HMRC will charge an initial penalty of £100 where a tax return is submitted late.
Where the taxpayer does not have all of the information they need to submit their return, they may be able to use a provisional figure. This will help them to submit their tax return on time and avoid a late filing penalty. However, it is important that the correct process is followed as the taxpayer could face a penalty for submitting a tax return that contains an error.
Process to follow
The following process for using a provisional figure is based on HMRC’s guidance at EM5175.
- Check if using a provisional figure is appropriate in the circumstances. For a provisional figure to be used, it must be the case that the final figure is not available at the time the tax return is submitted, but is expected at a later date. For example, the person may be entitled to a share of the income from a partnership. If the partnership’s tax return has not been completed at the time the person prepares their tax return, they could include a provisional figure in their return.
- Take all reasonable steps to obtain the final figure before using the provisional figure in the tax return. HMRC will not accept work pressures or the complexity of the person’s tax affairs as reasons for using a provisional figure.
- Make sure that the provisional figure is your “best estimate” of the final figure.
- Inform HMRC that you have used a provisional figure. To do this, complete box 20 on the SA100 pages and provide an explanation in the ‘any other information’ box in the tax return.
- Amend the tax return “without delay” once the final figure is available.
HMRC activity
In October 2024, HMRC wrote to agents with clients who had included provisional figures in their 2022/23 tax returns and had yet to update the returns for the final figures. The agents were given three weeks from the date of the letter to contact HMRC.
Estimated figures
An estimated figure is different from a provisional figure. An estimated figure may be used where it is not possible to provide an accurate figure and the taxpayer wants HMRC to accept the figure as the final figure. In this case, there is no need to complete box 20 but the taxpayer should use the ‘any other information’ box to explain why an estimated figure has been used.
Further information
How to complete your tax return
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