This spring, HMRC is introducing a small but impactful change: going digital by default. As Jennie Brown, Tax Partner with HI HUB partner, Streets explains, anyone filing their taxes under self-assessment will be affected…
Historically, postal reminders have played a vital role in helping taxpayers remain aware of filing deadlines, upcoming payments, and other key communications. As HMRC continues its shift towards exclusively digital correspondence, these paper reminders will no longer be issued.
From 2026 onwards, HMRC will increasingly issue filing reminders, notices, and time sensitive decisions solely through digital channels. Those under self-assessment will therefore be fully reliant on their digital contact details for receiving important updates.
Get your details up to date
HMRC continues to expand the services available through its digital platforms and mobile app, enabling taxpayers to manage an increasing proportion of their affairs online. As this programme progresses and further services are introduced, it becomes even more important to ensure your digital contact details – particularly your email address – are accurate and up to date so that you do not miss any changes.
Potential penalties
If an important digital communication is missed because your contact details were outdated, HMRC will not accept this as a reasonable excuse for failing to meet your obligations.
Consequently, any penalties issued in these circumstances are likely to stand, and you may be unable to successfully appeal them. This is the key risk arising from HMRC’s move to digital only communications.
Who is affected?
Most Self-Assessment taxpayers will be affected by this change. However, a small number of individuals will continue to receive paper correspondence including:
- Those who notify HMRC that they are digitally excluded (for example, due to disability or lack of access to technology)
- Those who actively opt out of digital communications
HMRC has confirmed that individuals will not be compelled to use digital services if they cannot reasonably access them.
If you have any questions about how the changes may affect you, or if you need help reviewing your HMRC digital setup, Streets can support you. Contact your local office or email info@streets.uk
