Published on 13 January 2025
HMRC text messages on Basis Period Reform
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.