HMRC has started pre-filling parts of your Self Assessment tax return for you. Around 300,000 people who pay the High Income Child Benefit Charge will now find their Child Benefit payment details already entered on their online return. Winter Fuel Payments are being pre-filled too.
The change arrived in HMRC’s October announcement urging people to start their 2025 to 2026 returns early. It should make returns easier and more accurate, but pre-filled does not mean pre-checked. Here is what HMRC fills in, what you still need to do, and the deadlines that matter.
What HMRC Pre-Fills
Two things are new this year.
First, Child Benefit details. If you or your partner receive Child Benefit and you pay the High Income Child Benefit Charge through Self Assessment, the payment details will now appear pre-populated on your online return. HMRC says this should make it easier for liable customers to complete an accurate return.
Second, Winter Fuel Payments. If you received the 2025 to 2026 Winter Fuel Payment, or the Pension Age Winter Heating Payment in Scotland, you will see the payment pre-populated in your 2025 to 2026 online tax return where possible.
Two limits to note. The pre-fill only appears on online returns, and only “where possible”. Paper filers must add the Winter Fuel Payment to their return themselves. And if the figure is missing or looks wrong on an online return, HMRC’s advice is clear: check it and add it manually.
The £35,000 Winter Fuel Rule
The Winter Fuel pre-fill matters because of the recovery rule. Customers with a total income over £35,000 pay the payment back through their Self Assessment tax bill, which falls due by 31 January 2027.
So if your total income for 2025 to 2026 is above £35,000 and you received the Winter Fuel Payment, expect it to flow into your tax calculation. If you are below the threshold, the pre-filled figure is informational and does not create a repayment. Either way, verify the amount is correct before you file. If you are unsure where you sit, check your total income against the current thresholds.
One related deadline has already passed: the cut-off to opt out of the 2026 to 2027 Winter Fuel Payment. Customers in Scotland can still opt out of the Pension Age Winter Heating Payment until midday on 19 October 2026.
The Child Benefit Charge: a Monthly Option
The pre-fill helps people who pay the High Income Child Benefit Charge through Self Assessment. But some of those people may not need to file a return at all.
If the charge is your only reason for being in Self Assessment, you can pay it monthly through your salary instead. HMRC’s PAYE digital service adjusts your tax code and collects the charge through your regular pay. The conditions are that you do not need a tax return for any other reason, the charge relates to the current or previous tax year onwards, and it is on or before 31 January after the tax year you are paying for. So for the 2025 to 2026 charge, the cut-off is 31 January 2027.
If you previously filed Self Assessment only to pay this charge and want to switch, contact HMRC by phone to leave Self Assessment and register for the PAYE route. If you must stay in Self Assessment for other reasons, the charge stays on your return.
The Deadlines Around This
The pre-fill lands in a busy filing window:
- 31 October 2026: deadline for paper Self Assessment returns for 2025 to 2026. Paper filers add the Winter Fuel Payment themselves.
- 30 December 2026: if you have PAYE income and file online by this date, HMRC can collect any tax you owe through your tax code instead of a lump sum.
- 31 January 2027: deadline for online returns and for paying any tax owed, including the Winter Fuel repayment if it applies to you.
Customers signed up to Making Tax Digital for Income Tax still need to submit a Self Assessment return and pay any tax owed by 31 January 2027. The quarterly updates do not replace the return.
Your Filing Checklist
- Start early and save as you go. HMRC lets you start the online return, save it, and return to it as often as you like.
- Check every pre-filled figure. Child Benefit details and the Winter Fuel Payment should be there on online returns, but add them manually if they are missing or wrong.
- Confirm the £35,000 position. If your total income is over £35,000, the Winter Fuel Payment comes back through your tax bill.
- Consider the PAYE route for the Child Benefit charge. If it is your only reason for filing, paying monthly through your tax code may be simpler.
- File by the right deadline. 31 October on paper, 31 January online, and 30 December if you want tax-code collection.
Our guide to the paper deadline covers the 31 October cut-off in detail, and our missed-registration article explains what to do if you only just realised you need to file.
Frequently Asked Questions
What is pre-filled on my tax return this year?
On online returns, HMRC now pre-populates Child Benefit payment details for around 300,000 people who pay the High Income Child Benefit Charge, plus Winter Fuel Payments (and Scotland’s Pension Age Winter Heating Payments) where possible.
Do I still need to check the pre-filled figures?
Yes. HMRC says to check each figure and add it manually if it is not shown. Pre-filled data helps accuracy, but the return is still your responsibility.
I file on paper. Is anything pre-filled for me?
No. Paper filers must add the Winter Fuel Payment to their return themselves. The paper deadline is 31 October 2026.
Do I have to repay the Winter Fuel Payment?
Only if your total income for 2025 to 2026 is over £35,000. In that case the payment is recovered through your Self Assessment tax bill, due by 31 January 2027.
Can I pay the Child Benefit charge without filing a tax return?
Yes, if the charge is your only reason for filing. HMRC’s PAYE digital service collects it monthly through your tax code. The cut-off for the 2025 to 2026 charge is 31 January 2027.
What is the 30 December deadline?
If you have PAYE income and file your online return by 30 December, HMRC can collect any tax you owe through your tax code rather than as a single payment.
Disclaimers
Disclaimer:
This guide provides general information about Self Assessment pre-filled figures as of October 2026. Tax rules and government announcements can change. Nothing in this article is tax advice. Always consult with a qualified tax professional about your specific circumstances. That’s what we’re here for. In accordance with our normal practice we give this reference in good faith and in confidence, without legal liability on the part of the author or the company. The author assumes no responsibility or liability for any errors or omissions in the content of this site
The information provided in this blog is for general guidance and educational purposes only and does not constitute financial, tax, accounting or legal advice. iFiler, registered in England under Company Registration Number 15996173, has prepared this content to offer general insights into financial and taxation matters. Although we make every effort to ensure the accuracy and relevance of the information at the time of publication, we give no guarantee regarding completeness, accuracy or suitability for your specific circumstances.
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