HM Revenue and Customs (HMRC) are indicating that they are aware of concerns raised by representative bodies about tax payers receiving Self Assessment (SA) notices to file linked to savings income, and in some cases receiving multiple or conflicting HMRC letters.
HMRC indicate that they recognise that this has caused confusion and concern, and apologise.
What happened?
Recent changes in how HMRC receive and use Bank and Building Society Interest (BBSI) information enabled HMRC to identify around 120,000 customers whose savings income for the 2024–25 tax year exceeded £10,000.
Those with savings income above this [£10,000] threshold are required to file a Self Assessment tax return.
This is the first time HMRC have undertaken bulk activity at this scale to bring this group into Self Assessment, and HMRC claim it reflects improved data quality and matching across our systems.
In October 2025 HMRC discussed this with its consultative Expert Panel – Promoting Digital Channel Shift for Income Tax Services.
This panel includes representatives from: LITRG, CIOT, ICAEW, ATT, ICAS and Tax Aid
As part of those discussions, HMRC set out the intention to use statutory Self Assessment notices to file for those identified through BBSI data.
In line with that approach, HMRC issued statutory Self Assessment Notices to File to these in mid-March 2026.
The notice to file gives three months from the date of the notice to submit a return and pay any tax due.
However, HMRC recognise, and apologise for, the fact that:
- the letter also prominently references the 31 January 2026 filing date
- this headline date has been confusing
- it has understandably caused anxiety, particularly as that date had already passed
In hindsight, HMRC accept that this presentation was not as clear as it could have been.
IT issue affecting a subset of customers
Unfortunately, the issue was compounded for around 14,000 due to an IT issue.
Those received:
- a Notice to File, and
- a Simple Assessment (PA302), and in some cases other notifications (such as P800s)
In some cases, customers have already:
- paid their Simple Assessment, in full or in part; or
- received conflicting messages about whether they need to file a return
HMRC indicate that they recognise that receiving multiple and inconsistent letters has added to confusion and inconvenience, and they are sorry for the impact this has had.
What HMRC have done
For the 14,000 affected by the IT issue, HMRC have:
- identified and resolved the issue that caused dual notices
- put in place work to withdraw the inappropriate notice (either the NTF or the Simple Assessment), depending on the individuals position
- updated internal guidance so advisers can support customers contacting us
For the wider population, HMRC claim to have:
- reviewed the notice content and the concerns raised by customers and representative bodies
- ensured advisers are briefed to explain the obligations and three‑month deadline
- segmented individuals based on action already taken (paid, part‑paid, returned, or no action)
What those impacted need to do
For those affected by the IT issue
Those who have already paid their Simple Assessment
HMRC say they will withdraw the Notice to File. These will not be required to submit a Self Assessment return. Any late filing penalties applied would be cancelled.
Those who have not paid their Simple Assessment
These will be expected to file a Self Assessment return. The Simple Assessment will be withdrawn.
HMRX indicate that they will write directly to those affected with clear instructions on what they need to do next.
The letter will explain what they need to do and whether they need to take any further action. Where no further action is required, this will be made explicit.
Remaining cases who received a Notice to File (around 106,000)
These cases are required to file a Self Assessment return because their savings income exceeded £10,000.
- The statutory deadline to file is three months from the date of the notice, even though the letter also references 31st January.
- They should file and pay any tax due in line with that deadline to meet their obligations.
How PAYadvice.UK is helping
PAYadvice reassure readers that HMRC recognise the confusion caused.
The hope is that this information shared will help those impacted to understand whether they are in the IT‑affected cohort, or the wider group
We would encourage those who are required to file a self assessment return to do so within the three‑month window.
PAYadvice.UK 12/5/2026