Receiving a notice to file a tax return can be confusing—especially if you didn’t expect it.
Many people assume it’s a mistake or something they can ignore. However, if HM Revenue and Customs (HMRC) has issued you with a notice, it’s important to take it seriously.
Even if you believe you don’t owe any tax, failing to act could lead to penalties.
In this guide, we’ll explain what a notice to file means, why you might have received one, and what you should do next.
What Is a Notice to File?
A notice to file is an official request from HM Revenue and Customs requiring you to complete a Self Assessment tax return.
Once this notice is issued, you are legally required to submit a return for that tax year.
This applies regardless of:
- Whether you owe tax
- How much income you earned
- Whether you think it was sent in error
In simple terms, the notice creates an obligation. Until it is withdrawn by HMRC, you must file a return.
Why Have You Received a Notice to File?
There are several reasons why HMRC might ask you to submit a tax return.
You Previously Filed a Tax Return
If you’ve completed a Self Assessment in the past, HMRC may automatically issue a notice for the next tax year.
This often happens even if your circumstances have changed, which can catch people off guard.
HMRC Believes You Have Untaxed Income
HMRC receives information from various sources, such as employers, banks, and financial institutions.
If their records suggest you may have:
- Additional income
- Investments or dividends
- Rental income
They may issue a notice to ensure everything is properly declared.
Your Income Has Increased
If your income rises above certain thresholds—such as £100,000—you may be required to file a tax return.
In these cases, HMRC may issue a notice automatically based on their data.
You’re Self-Employed or Started a Side Income
If you’ve recently registered as self-employed or started earning additional income, HMRC may issue a notice to file.
Even small side incomes can trigger this requirement once they exceed the relevant thresholds.
Random Compliance Checks
In some cases, HMRC issues notices as part of routine compliance activity.
This doesn’t necessarily mean there’s a problem, but it does mean you are expected to provide information through a tax return.
Do You Have to File a Tax Return?
In most cases, yes.
If you receive a notice to file from HM Revenue and Customs, you are legally required to submit a tax return.
Even if:
- You had no additional income
- Your income was already taxed
- You believe the notice was sent in error
You must either:
- Submit the tax return, or
- Contact HMRC and have the notice officially withdrawn
Ignoring the notice is not an option without consequences.
What Should You Do Next?
1. Check Why You Received the Notice
Start by reviewing your income and financial situation for the relevant tax year.
Ask yourself:
- Did I earn any untaxed income?
- Was I self-employed or freelancing?
- Did my income increase significantly?
Understanding the reason will help you decide your next step.
2. Decide Whether You Need to File
If the notice is valid, you should proceed with completing your Self Assessment tax return.
If you genuinely believe you don’t need to file, you can contact HMRC to request that the notice be withdrawn.
However, this must be done before the deadline.
3. Register for Self Assessment (If Needed)
If you’re not already registered, you’ll need to do this as soon as possible through HM Revenue and Customs.
You’ll receive a Unique Taxpayer Reference (UTR), which you’ll need to submit your return.
4. Submit Your Tax Return on Time
Once a notice to file has been issued, the usual deadlines apply:
- 31 January for online submissions
- 31 October for paper returns
Submitting on time helps you avoid penalties and gives you clarity on any tax owed.
What Happens If You Ignore a Notice to File?
Ignoring a notice to file can lead to automatic penalties.
HMRC will typically issue:
- A £100 fine for missing the deadline
- Additional daily penalties after 3 months
- Further charges if delays continue
These penalties apply even if you had no tax to pay.
Over time, the situation can become more serious, including increased fines or enforcement action.
Can You Cancel a Notice to File?
Yes, but only if HMRC agrees.
If you believe the notice was issued incorrectly—for example, if you had no untaxed income—you can contact HMRC and request that it be withdrawn.
Until HMRC confirms this, you are still required to file a return.
This is why it’s important to act early rather than wait until the deadline.
How to Avoid Receiving Future Notices
If your circumstances have changed and you no longer need to file tax returns, you can inform HM Revenue and Customs.
They may remove you from Self Assessment, which can prevent future notices from being issued automatically.
However, you should always confirm this formally rather than assume you no longer need to file.
Final Thoughts
Receiving a notice to file a tax return can feel unexpected, but it’s something you should never ignore.
In most cases, the notice means you are legally required to submit a Self Assessment tax return. Even if you believe it doesn’t apply to you, you must take action to resolve it.
By understanding why you received the notice and responding early, you can avoid penalties and stay on top of your tax responsibilities.