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Published on 13 January 2025

HMRC text messages on Basis Period Reform

Announcements

HMRC are sending text messages to people who are unrepresented and self-employed or partners in partnerships who may be affected by basis period reform in the 2023/24 tax year.

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This is the text message sent from HMRC on 10 January:

You may need to change how you complete your tax return if your business year does not end on or between 31 March and 5 April.

For more information go to GOV.UK and search ‘help with basis period reform’.

You must file your 2023/24 return and pay any tax due by 31 January. If you have already filed, thank you.

This is not a scam message. If you think you are affected by basis period reform, you may need to act now. Our detailed LITRG guidance explains:

  • what basis period reform is
  • who will be affected by the new tax rules
  • what you may need to include on your 2023/24 tax return
  • how to request information on your overlap relief from HMRC as soon as possible.

Claire Thackaberry
Technical officer

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