2025/26 Self Assessment
Your tax return is due 31 January 2027. Foreign income, FIG claims and UK rent from abroad, filed properly.
The 2025/26 online return is due by 11:59pm on 31 January 2027. Horizon prepares and files it as your agent, including the SA109 pages HMRC's free service cannot take.
Online filing deadline: 31 January 2027
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The Short Answer
Your 2025/26 Self Assessment return must be filed online by 11:59pm on 31 January 2027, and the tax paid by the same time. This season is different. 2025/26 was the first tax year of the foreign income and gains (FIG) regime, so the returns due in January carry the first FIG claims ever made. The claim boxes on the SA109 are new, and HMRC says a claim that is not quantified at all is invalid. Nobody has a previous year to copy. If you arrived in the UK recently and expect to claim, the return needs care, not a rush in the final week.
This page is for cross-border returns: foreign nationals filing a first UK return, UK residents with overseas income, and people abroad who still let a UK property. Non-residents cannot use HMRC's online services. The options are paper, which must reach HMRC by 11:59pm on 31 October 2026, commercial software that supports the SA109, or a professional. If you needed to register for 2025/26, the date to tell HMRC was 5 October 2026. Register now. HMRC's letter or email confirms your filing date. The return notes say 31 January 2027, or 3 months from the notice if later. The tax is still due by 11:59pm on 31 January 2027.
Horizon UK Tax Solutions is a Chartered Tax Adviser practice in London, led by Jordan Onraet-Wells, with over 10 years of experience including 7 at a Big Four firm. We file as your authorised agent with HMRC, including the SA109 pages, FIG claims, split-year claims, SA106 foreign income with foreign tax credit relief, and non-resident landlord returns. Fees are fixed and agreed before work starts: £350 for a standard return, £550 for a non-resident or expat return, and from £750 for a complex one. Rated 5.0 on Google. Book the free 30-minute clarity call, and start early: records from overseas take time to gather.
Find Your Return
2025/26 returns, by situation
- Foreign Nationals in the UKIf you are UK resident with income or gains abroad, you usually need a 2025/26 return, due online by 31 January 2027. We file it, including the FIG, residence and foreign pages.See how we file it
- FIG Regime Tax ReturnsThe first FIG claims ever made go on 2025/26 returns. Leave one unquantified and the income is undeclared. A Chartered Tax Adviser runs the sums and files it, at a fixed fee.See how we file it
- Overseas Income on Your UK ReturnUK resident with foreign interest, dividends, rent, pensions or funds? It usually belongs on your 2025/26 return. We prepare the SA106, claim relief for foreign tax and file it.See how we file it
- Non-Resident LandlordsUK rent stays taxable in the UK wherever you live. We file your 2025/26 return as your agent, SA109 included, and credit the tax already deducted from your rent.See how we file it
- First or Late Tax ReturnsNever filed, missed the 5 October registration date, or carrying earlier years? Register now, file 2025/26 by 31 January 2027, and put the past right before HMRC asks.See how we file it
Key Dates for 2025/26
5 October 2026
Last day to register for Self Assessment for 2025/26 if you have never filed before or did not file for 2024/25
31 October 2026
Paper 2025/26 return must reach HMRC by 11:59pm
30 December 2026
Online 2025/26 return deadline (11:59pm) to have a bill under £3,000 collected through your PAYE tax code
31 January 2027
Online 2025/26 return deadline, 11:59pm
31 January 2027
Pay the 2025/26 balancing payment and the first payment on account
31 January 2027
Usual last day to amend a 2024/25 return
1 February 2027
Return now late: initial £100 late filing penalty applies (derived: day after 31 January deadline)
2 March 2027
30 days after 31 January: 5% late payment penalty on 2025/26 tax still unpaid at this point (derived)
6 April 2027
Making Tax Digital for Income Tax starts for anyone with qualifying income over £30,000 in 2025/26
1 May 2027
Return 3 months late: £10 daily penalties start, up to £900 (derived)
5 July 2027
Letting agents and tenants must give non-resident landlords their NRL6 certificate for 2026/27
31 July 2027
Second payment on account due
31 July 2027
6 months after 31 January: a further 5% late payment penalty on 2025/26 tax still unpaid (derived). The 6-month late filing penalty follows from 1 August 2027.
How It Works
From first call to filed
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Free clarity call
A free 30-minute call directly with the adviser. We work out which pages your return needs, whether a FIG or split-year claim is in play, and what you will need to gather.
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Fixed quote and ID checks
You get a fixed fee, agreed in writing before anything starts. Anti-money-laundering rules require identity and address checks first, so we complete those before any work on your return begins.
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Documents to the portal
You upload statements, certificates and records to a secure client portal. Everything is handled remotely, for clients across six continents.
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Prepare, approve, file
We prepare the return. You review it and approve it. We file it with HMRC as your authorised agent and confirm exactly what to pay and when.
Fixed Fees
The fee is agreed before we start
Standard Personal Tax Return
£350
For individuals with straightforward tax affairs: accurate preparation and submission of your UK Self Assessment, whether you're employed, self-employed, or earning rental income, with all allowable expenses claimed.
Non-Resident & Expat Tax Return
£550
For internationally mobile individuals: handling cross-border taxation, multi-country income, and UK residency under the Statutory Residence Test, with correct reporting of overseas income.
Complex Personal Tax Return
£750+
For more sophisticated arrangements: multiple income streams, investments, trusts, and complex structures, with a detailed, tailored approach and proactive tax planning.
Fixed and agreed in writing before any work starts. No hourly billing. Full pricing
Common Questions
Honest answers, before you book
More questions? Read our full FAQ.
Free In-Depth Guides
The guides behind the deadline
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Self Assessment Deadline 31 January 2027: Dates and Penalties
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Your First UK Tax Return as a Foreign National (2025/26)
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How to Report Foreign Income on Your UK Tax Return (SA106)
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Non-Resident Landlords
Non-Resident Landlord Tax Return: Filing UK Rent From Abroad
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Non-Doms & Inbound
The First FIG Filing Season: 2025/26 Returns Due 31 January 2027
Nobody has ever filed a FIG claim before this filing season: 2025/26 was the regime's first year, and the returns that carry the first claims are due 31 January 2027. New boxes, a strict quantification rule, a 5 October registration deadline for new arrivers, and a first-year tax bill that can hit 150% of the year's liability. The timeline from August 2026 to January, month by month.
10 min read · Reviewed August 2026
Non-Doms & Inbound
FIG Tax Return: SA109 Boxes 28 and 29, HS266 Walkthrough
FIG tax return walkthrough built on HMRC helpsheet HS266: SA109 boxes 28 and 29 for 2025/26, the allowances a claim costs you, disclosure and records.
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SA109 Form 2026: Why You Cannot File It on HMRC Online
SA109 form 2026 cannot be filed through HMRC's free online service.
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Expat Self Assessment: UK Tax Returns from Abroad
Living abroad does not switch off your UK tax return. This guide explains who still files, which pages non-residents need and the deadlines that apply from overseas.
13 min read · Reviewed July 2026
Ready When You Are
Start with a free clarity call
Book a free clarity call and we will talk through your situation and confirm a fixed price in writing: no obligation, no pressure, and no surprises.
Prefer email? Reach us at jordanonraet-wells@horizonukts.com